Internationale[^17^]https: corporatefinanceinstitute.com resources accounting foreign exchange gain loss

LINK_POOL:
- [accounting standards](https://diversification.com/term/accounting-standards)
- [financial statements](https://diversification.com/term/financial-statements)
- [balance sheet](https://diversification.com/term/balance-sheet)
- [income statement](https://diversification.com/term/income-statement)
- [exchange rates](https://diversification.com/term/exchange-rates)
- [foreign currency](https://diversification.com/term/foreign-currency)
- [hedging](https://diversification.com/term/hedging)
- [derivatives](https://diversification.com/term/derivatives)
- [multinational corporations](https://diversification.com/term/multinational-corporations)
- [global trade](https://diversification.com/term/global-trade)
- [market volatility](https://diversification.com/term/market-volatility)
- [net income](https://diversification.com/term/net-income)
- [retained earnings](https://diversification.com/term/retained-earnings)
- [translation risk](https://diversification.com/term/translation-risk)
- [currency risk](https://diversification.com/term/currency-risk)
- External Link 1: [IAS 21 — The Effects of Changes in Foreign Exchange Rates](https://www.iasplus.com/en/standards/ias/ias21)
- External Link 2: [Starbucks Corporation Form 10-K for the fiscal year ended October 1, 2023](https://www.sec.gov/Archives/edgar/data/829224/000082922423000030/sbux-20231001.htm)
- External Link 3: [Companies struggle with foreign exchange swings in earnings](https://www.reuters.com/business/finance/companies-struggle-with-foreign-exchange-swings-earnings-2022-10-25/)
- External Link 4: [Foreign Currency and Exchange Rates](https://www.irs.gov/individuals/international-taxpayers/foreign-currency-and-exchange-rates)
```[^1^](https://www.irs.gov/individuals/international-taxpayers/yearly-average-currency-exchange-rates)[^2^](https://universaltaxprofessionals.com/2024-irs-exchange-rate/)[^3^](https://www.irs.gov/individuals/international-taxpayers/foreign-currency-and-currency-exchange-rates)[^4^](https://www.irs.gov/individuals/international-taxpayers/foreign-currency-and-currency-exchange-rates)[^5^](https://www.theguardian.com/business/live/2025/jul/30/mercedes-benz-porsche-aston-martin-toyota-donald-trump-tariffs-eurozone-gdp-us-business-live-news)[^6^](https://www.irs.gov/individuals/international-taxpayers/foreign-currency-and-currency-exchange-rates)[^7^](https://www.globalbankingandfinance.com/GLOBAL-MARKETS-721cd3c7-b400-486e-ba26-196c49f970dc)[^8^](https://thefinancialexpress.com.bd/stock/global/shares-edge-higher-geopolitics-and-inflation-data-the-weeks-focus)[^9^](https://www.irs.gov/individuals/international-taxpayers/yearly-average-currency-exchange-rates)[^10^](https://universaltaxprofessionals.com/2024-irs-exchange-rate/)[^11^](https://www.irs.gov/individuals/international-taxpayers/foreign-currency-and-currency-exchange-rates)[^12^](https://www.sec.gov/Archives/edgar/data/829224/000082922424000057/sbux-20240929.htm)[^13^](https://s203.q4cdn.com/326826266/files/doc_financials/2023/q4/q423-10k.pdf)[^14^](https://www.iasplus.com/en/publications/e-learning/ias-21)