Uluslararası
yurt disi faaliyetler
İngilizce: foreign operations
Türkçe Tanım
Bir kurulusun bagll sirketler, subeler, ortak girisimler veya istirakler araciligiyla ulkesi disinda yuruttuugu ticari faaliyetlerdir. Yurt disi faaliyetler kur riski, politik risk ve birden fazla yargi alaninda duzenleyici uyum zorluklari dahil ek riskler olusturur. Muhasebede yurt disi faaliyetlerin mali sonuclari IAS 21 veya esdeger standartlar kapsaminda ana sirketin raporlama para birimine cevirilmelidir.
English Definition
Business activities conducted by an entity outside its home country through subsidiaries, branches, joint ventures, or associates. Foreign operations introduce additional risks including currency exposure, political risk, and regulatory compliance challenges across multiple jurisdictions. In accounting, the financial results of foreign operations must be translated into the parent's reporting currency under IAS 21 or equivalent standards.