Showing posts with label
Foreign Currency
.
Show all posts
Showing posts with label
Foreign Currency
.
Show all posts
Saturday, August 13, 2011
Translation to the Presentation Currency from the Functional Currency
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IAS 21, The Effect of Changes in Foreign Exchange Rates defines Presentation Currency as the currency in which the financial statements are...
Tuesday, April 26, 2011
Capitalisation of Exchange Differences, permissible or not ?
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IAS 21, The Effect of Changes in Foreign Exchange Rates requires recognition of foreign exchange differences as income or expense in the pe...
Tuesday, February 8, 2011
Considering an entity’s Functional Currency
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When a reporting entity prepares financial statements, IAS 21, The Effects of Changes in Foreign Exchange Rates , requires each individual ...
Wednesday, January 19, 2011
The Objective and Scope of IAS 21
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OBJECTIVES - The purpose of IAS 21, The Effects of Changes in Foreign Exchange Rates , is to set out how to account for transactions in for...
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