# Presentation currency

> Presentation currency — The currency the statements are shown in. ASC 830 calls it the reporting currency; IAS 21 the presentation currency — we use the latter.

Source: https://lopifi.com/glossary/presentation-currency
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is presentation currency?** In accounting, presentation currency means the currency the statements are shown in. ASC 830 calls it the reporting currency; IAS 21 the presentation currency — we use the latter.

## Words this system refuses for it

- functional currency (a different decision)

- **Category:** Statements
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Rendered by:** [money-chart](https://lopifi.com/md/components/money-chart), [statement-table](https://lopifi.com/md/components/statement-table), [statement-toolbar](https://lopifi.com/md/components/statement-toolbar)