 |
| Russian | English |
| переоценка в иностранной валюте | foreign currency revaluation (A procedure for recording revalued assets and liabilities that account for differences in exchange rates between an original transaction currency unit and accounting currency unit conversion and a period end transaction currency and accounting currency conversion) |
| пересчёт в иностранную валюту | foreign currency translation (A procedure for recording revalued functional currency account balances when restating account balances in a reporting currency) |