CTA

(redirected from Cumulative Translation Adjustment)
Also found in: Financial.
AcronymDefinition
CTACommodity Trading Advisor
CTAChicago Transit Authority
CTACanadian Transportation Agency
CTACuenta (Spanish: account)
CTACentral Tibetan Administration
CTACDS (Combat Direction System) Track Association
CTACalifornia Teachers Association
CTAChemisch Technische Assistenten (German: Chemical-Technical Assistant)
CTAComputed Tomography Angiography (medical imaging)
CTACall to Action (Catholic lay organization)
CTACross Traffic Alert (vehicle radar)
CTACost to Acquire
CTACherenkov Telescope Array (world-wide project)
CTACourt of Tax Appeals (various locations)
CTAChain Transfer Agent (chemistry)
CTACanada Transportation Act
CTACentre Technique de Coopération Agricole et Rurale (French)
CTACommon Task for Assessment
CTAClearing The Air (workshops)
CTACentrale de Traitement d'Air (French: Air Handling Unit)
CTACancer-Testis Antigen (immunotherapy)
CTACalifornia Trucking Association
CTACentral de los Trabajadores Argentinos (Confederation of Argentine Workers)
CTAClassroom Teachers Association
CTACuff Tear Arthropathy
CTAConselho Tecnico Administrativo (Portuguese: Technical Administrative Council, Brazil)
CTACommon Travel Area (UK and Ireland)
CTACommunity Transport Association (UK)
CTAConstant Temperature Anemometry (gas measurement)
CTACertified Tourism Ambassador (various locations)
CTACenter for Transportation Analysis
CTAConstructive Technology Assessment
CTACall to Action
CTAClick to Action
CTACisco Trusted Agent
CTAContent Targeted Advertising
CTACall to Arms (gaming, Lord of Destruction Runeword)
CTACentre de Traitement de l'Alerte (French: Alert Treatment Center)
CTAChristian Tools of Affirmation
CTAContribution Tarifaire d'Acheminement (French: Routing Tariff Contribution; energy tax)
CTACognitive Task Analysis
CTAConsolidated Tape Association
CTACollege Television Awards (Academy of Television Arts & Sciences Foundation)
CTAControl Area (Air Traffic)
CTAComputerized Tomography Angiogram
CTACertified Travel Associate
CTACumulative Translation Adjustment (accounting)
CTAComunità Terapeutica Assistita (Italian: Assisted Therapeutic Community)
CTACisco Trust Agent
CTAConservation Technical Assistance
CTACall to Arms (Diablo 2 gaming)
CTACellulose Triacetate (membrane used for reverse osmosis)
CTACenter for Technology Assessment
CTACommunity Tennis Association
CTAChartered Tax Adviser (Chartered Institute of Taxation; UK)
CTAInternational Center for Technology Assessment
CTACorporations Tax Act (Canada)
CTACustom Truck Accessories (Ham Lake, MN)
CTAComputer Technology Associates
CTACharleville-Triathlon-Ardennes (French triathlon)
CTACompetitive Telecommunications Association
CTACounty Transportation Association (New Jersey)
CTACentral Terminal Area (LaGuardia Airport)
CTAClinical Trial Authorisation (UK)
CTAClinical Trials Administration
CTACoquitlam Teachers' Association (Canada)
CTACalculated Time of Arrival (aviation)
CTAClinical Trials Agreement
CTACross Track Angle
CTACertified Tax Assessor (New Jersey)
CTACompagnie des Transports de l'Atlantique (French: Transport Company of the Atlantic)
CTACommerciale Tubi Acciaio (Italian: Commercial Steel Pipes)
CTACanadian Telework Association
CTACorrections Training Academy (various locations)
CTACentral Trading Agency (various locations)
CTACentre Technique de l'Aluminium (French: Aluminium Technical Center)
CTAColorado Translators Association
CTACoefficient de Transfert Atmosphérique (French: Atmospheric Transfer Coefficient)
CTAControlled Time of Arrival
CTAClear To Auscultation (medical; lungs)
CTACoast Transit Authority
CTACatamount Trail Association (Burlington, VT)
CTACentro Técnico Aerospacial (Airspace Technical Center - São José dos Campos, Brazil)
CTACorrections Technology Association
CTACollaborative Technology Alliances (military robotic research)
CTACoal Trading Association (Arlington, VA)
CTAClassification Tree Analysis
CTAChildren's Television Act of 1990
CTACurrency Translation Adjustment
CTACzech Tourist Authority (Czech Republic)
CTACommon Table of Allowance
CTACable Telecommunications Association
CTACritical Thinking Appraisal
CTAContractor Team Arrangement
CTACleveland Thygaraja Aradhana
CTAChaudronnerie et Tôlerie de l'Argonne (French boilermaking company)
CTAClear Text Authentication
CTACommunity Technology Alliance
CTAClinical Teachers Association (Canada)
CTACalifornia Telephone Association
CTAChild Trauma Academy
CTACommodity Trend Alert (investing)
CTAColorado Telecommunications Association
CTACentral Training Academy (security training institution)
CTAChief Technical Architect (job title)
CTAComputational Technology Area
CTACotton-Tipped Applicators
CTACertified Tax Accountant (certification)
CTAControllore del Traffico Aereo (Italian: air traffic controller)
CTACatania, Sicily, Italy - Fontanarossa (Airport Code)
CTACanadian Theatre Agreement
CTACum Testamento Annexo (Latin: With the Will Attached)
CTAClinical Trial Assay
CTACritical Task Analysis
CTACommon Terms Agreement
CTACryptologic Technician Administrative (US Navy)
CTACall to Australia (political group)
CTACertified TestStand Architect (National Instruments Corporation)
CTAChimie Théorique Appliquée
CTACombined Travel Authorization
CTACadet Training Assistant (Air Force ROTC)
CTACenter for Total Access (Fort Gordon, GA)
CTACanadian Trotting Association
CTAAirtour Cyprus Travel Agency Ltd.
CTACentre de Technologie Avancée (French: Advanced Technology Center)
CTACroatian Telecommunications Agency
CTAChina Type Approval
CTACertified Tax Administrator
CTAClinical Telephone Advice (UK)
CTACommercial Transport Act (Canada)
CTAControlled Thrust Assembly (NASA)
CTACompassionate Travel Assistance (Canada)
CTACentral TMDE Activity
CTACommercial Test Agreement
CTACalifornia Transportation Authority
CTACover Thy Ass
CTACommercial Travelers Association
CTACenter Test Authority
CTACompetitive Telecommunications Alliance
CTACredibility Through Accountability
CTACabletron Traffic Accountant
CTACompanion Trainer Aircraft
CTACertified Track-It! Administrator
CTACare Taiwan Association
CTACapital Theory Approach
CTAClose Textual Analysis (literature)
CTACertification of Territorial Authority (Indiana PSC)
CTACoating Technologies Associates
CTACommon Tactical Aircraft
CTAChinese Taoist Association
CTACenter Frequency Tone
CTA(USN Rating) Cryptologic Technician (Administrative)
CTACustomer To Advise
CTACountry Team Assessment (US Foreign Military Sales)
CTACooperative Test Agreement
CTACounterintelligence Training Academy
CTACustomer Test Assist
CTACapitalization of Tangible Assets
CTACounter Trafficking Activities
CTAClassified Terminal Area
CTAConsolidated Table of Allowance
CTACommunications Technology Association of Minnesota
CTACritical Threat Analysis
CTACycleworld Thugs of America
CTAChannel & Traffic Control Agency
CTAChemical Target Analysis
CTAComputerized Telephone Accounting
CTAConsumer Telecommunications Agreement (Sprint)
CTAContract Technical Administrator
CTACircuit Timing Analysis
CTACognizant Transportation Agency
CTAChildren's Transplant Association
CTAChief Test Administrator
References in periodicals archive ?
In March 2013, FASB issued Accounting Standards Update (ASU) 2013-05, Foreign Currency Matters [Accounting Standards Codification (ASC) Topic 830, "Foreign Currency Matters"], to address the diversity in practice regarding the release of cumulative translation adjustments (CTA) into earnings upon the occurence of certain events, such as when a reporting entity's (parent company's) percentage of ownership interest in a foreign entity or foreign equity investment changes.
RETURN = 12-month fiscal year cum-dividend return; NI * = NI minus TADJ ; NI = net income before extraordinary items (Compustat item 18); TADJ = transaction gain or loss (Compustat item 150); FTAX = foreign income tax (Compustat item 64); CADJ = cumulative translation adjustment (change in Compustat item 230; ADJ = change in CADJ; ABCADJ = absolute value of CADJ; and RADJNI = ratio of the absolute value of ADJ to the absolute value of NI.
109 of a Change in Functional Currency When an Economy Ceases to Be Considered Highly Inflationary, that the debit associated with this deferred tax liability should be reflected as an adjustment to the cumulative translation adjustment component of shareholders' equity.
At March 31, 2016, Invesco was committed to its plan of acquisition, which under US GAAP requires the company to include any cumulative translation adjustments as part of the carrying value of the investment for the purpose of impairment testing.
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