This is a currency translation standard previously in use by U.S. accounting firms. See: Statement of Accounting Standards No. 52 .
STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO. 8
Meaning of STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO. 8 in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012