IAS 21 - The Effects of Exchange Rate

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Elya

Cards (2)

IAS 21 
The Effects of Changes in Foreign Exchange Rates
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Recording foreign currency transaction
1. Applying the exchange rate between the reporting currency and the foreign currency at the date of the transaction (spot rate)
2. Using an average rate for a period if exchange rates do not fluctuate significantly during the period
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IAS 21 - The Effects of Exchange Rate

Cards (2)

4.3 Exchange Rates

4.1.8 Exchange rates

4.5.4 Exchange Rates

4.5.4 Exchange Rates

4.6.4 Exchange rates

1.4 Currency and Exchange Rates

3.2.4.3 Exchange rates

6.2 Exchange Rates and the Foreign Exchange Market

3.3.2 Understanding interpreting rate of change

4.7.4 Exchange Rates and Trade

1.5 Rate of Chemical Change

4.7.4 Exchange Rates and Trade

3.3 Rates of Change

3.3 Rates of Change

5.4.3 Effects of Climate Change

6. The rate and extent of chemical change

5.4.3 Effects of Climate Change

6.1 Rate of reaction

3.6.1 Causes and Effects of Change

6. The rate and extent of chemical change

6.1 Rate of reaction