Sine Wave Definition.

A sine wave is a mathematical function that describes a repeating wave-like pattern. It is often used to represent periodic phenomena, such as sound and light waves. The function is defined by the following equation: y(t) = A * sin(2 * pi * f * t) where: y(t) is the value of the wave at … Read more

Cumulative Translation Adjustment (CTA).

A Cumulative Translation Adjustment (CTA) is an entry in a company’s equity section of the balance sheet. It represents the aggregate amount of all translation gains and losses that have accumulated since the inception of the company. Translation gains and losses occur when a company’s functional currency is different from the currency of the country … Read more