Idaho Society of CPAs

Foreign Exchange Rates (IAS 21)

Register Now
  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 1.00
  • Credit Type(s)
    • Accounting (1.00)
  • Prerequisites

    • Familiarity with financial reporting and accounting principles under IFRS

  • Vendor
    • AICPA
  • Level
    • Basic
  • Fields of Study
    • Accounting
  • Message
    • When & Where You Want

Description

Addresses requirements of IAS 21, The Effects of Changes in Foreign Exchange Rates.

Objectives

  • Recall how an entity determines its functional currency.
  • Recognize foreign currency transactions in the functional currency.

Register Now

← Back to List