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Dictionary by pitch.dog
Accounting policy, GAAP & adjustments · Working

Presentation currency

Also called: reporting currency

ELI5

The currency in which financial statements are presented.

Used in conversation

“Attach the latest presentation currency to the decision pack before the meeting.”

Pitch context

You will see “Presentation currency” in financial models, budgets, board packs and investor materials when the discussion reaches accounting policy, gaap & adjustments.

Why it matters: In accounting policy, gaap & adjustments, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

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Sources & evidence · 4

Direct term-level sources and supporting source families.