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Operaciones de moneda extranjera
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OPERACIONES EN MONEDA EXTRANGERA1. Concepto y clasificación
Las transacciones en moneda extranjera son aquellas cuyo importe se denomina
o exige su liquidación en una moneda distinta al euro.
Préstamos y otras partidas de cobro, los débitos y otras partidas de pago y las
inversiones en valores representativos de deuda
2. Criterios de valoración
Valoración inicial: Toda transacción en moneda extranjera se convertirá al
euro mediante la aplicación del tipo de cambio de contado, es decir, el utilizado en las
transacciones con entrega inmediata, entre ambas monedas, en la fecha de la
transacción.
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