Generally the influence of the Constitution appears in trans-national history of ideas, foreign translations, and exchanges between Americans and their counterparts from the beginning with smuggled translations into Hispanic America until today with conferences among national legislators.
What is an IAT transaction? An IAT (International ACH Transaction) is an ACH (direct deposit) debit or credit entry that is part of a payment transaction originating from or transmitted to an office of a financial agency located outside the territorial jurisdiction of the United States.
The standard IAS 12 Income Taxes indirectly indicates that the deferred tax assets and liabilities are monetary items, because it notes that the exchange rate differences on deferred foreign tax liabilities or assets are recognized in the statement of comprehensive income (par. 78).