BIM39565 - Foreign exchange: business uses the 鈥榦ffset method鈥�

The 鈥榦ffset鈥� or 鈥榗over鈥� method applies to companies which have adopted SSAP 20 Foreign Currency Translation under old UK GAAP. Its use is subject to certain conditions, which are discussed at CFM26130.听

厂别别鈥�CFM26140鈥痜or an example of the use of this method.听