Accounting Standards Update · 2010
ASU 2010-19 — Foreign Currency (Topic 830)
Affects830 Foreign Currency Matters
The purpose of this Update is to codify the SEC Staff Announcement made at the March 18, 2010 meeting of the FASB Emerging Issues Task Force (EITF) by the SEC Observer to the EITF. The Staff Announcement provides the SEC staff's view on certain foreign currency issues related to investments in Venezuela.
Issued: May 11, 2010
Text as published in the FASB Accounting Standards Codification, Basic View.