CTA
In accounting, CTA means cumulative translation adjustment — the running total of translation differences, held in AOCI until the foreign entity is sold or substantially liquidated.
- Layer
- Lexicon
- Defined in
- Lexicon
- Also called
- Cumulative translation adjustment
- Components
- 1
- Nearby
- 1
Authority
This definition follows ASC 830-30-45.
Every citation in this system, with the text we read and the date we checked it, is in US GAAP and where these rules come from.
CTA, in use
Quoted from the 2 documents that use the word — what it does to an interface, in the spec's own sentence.
That same entity's statements translated into a GBP-presentation group produce a CTA in OCI that bypasses the P&L until the foreign operation is sold or substantially liquidated, when it is reclassified to earnings.
Exit gate: a three-entity group with two functional currencies consolidates, eliminates, translates, and ties — with the CTA visible as its own equity line.
What it is not called
Each of these is a real word for a different thing. Using it here is what makes a product read as though it was built by someone who has not done the work.
- FX adjustment
Components that render this
The concept is not documentation-only. These are the components that name it in their specification, grouped and stated exactly as the catalog states them.
12Close, controls & consolidation
Family specComponents that render the terms it depends on
Little in the catalog names this concept outright, but its definition is built out of others that are named. These render translation.
6Statements
Family spec12Close, controls & consolidation
Family specNearby in the catalog
Components in this part of the system that no term names outright. A weaker claim than the list above, and stated as one — but a component nothing links to is a component nobody finds.
Terms this one depends on
Also in Statements
Work with this concept
The calculators that compute it and the ledger payloads that carry it. A definition is where a reader starts; these are where they go next.
Defined in Lexicon. This page is generated from that document, so the two cannot disagree.