An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The C.T.A. account is required under the FASB No. 52 rule .
CUMULATIVE TRANSLATION ADJUSTMENT (C.T.A.) ACCOUNT
Meaning of CUMULATIVE TRANSLATION ADJUSTMENT (C.T.A.) ACCOUNT in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012