foreign operation - is a subsidiary, associate, joint venture, or branch whose activities are based in a country or currency other than that of the reporting entity.in the United Nations., presentation - _____ currency is the currency in which financial statements are presented, spot rate - is the exchange rate for immediate delivery.Is a popular game, parent - The main factor in determining the functional currency of the foreign operation is the relationship between the _____ and the foreign operation., foreign currency - is the currency other than the functional currency of the entity, receivables - Example of monetary item, exchange rate - is the ratio of exchange for two currencies, closing rate - the spot exchange rate at the end of the reporting period, primary - The currency that mainly influences labour, material and other cost of providing goods and is _____ factors____ _____  , secondary - the currency in which receipts from operating activities are usually retained is _____ factors,

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