国际会计准则第21号--外汇汇率变动的影响(Theimpactofthe InternationalAccountingStandardNo.twenty-firstofchanges inforeignexchangerates) TheimpactoftheInternationalAccountingStandardNo. twenty-firstofchangesinforeignexchangerates TheInternationalAccountingStandardsCommittee1993-12-1 (revisedinDecember1993) objective ...
IAS 21International Accounting Standard 21The Effects of Changes in Foreign Exchange RatesThis version includes amendments resulting from IFRSs issued up to 17 January 21 The Effects of Changes in Foreign Exchange Rates was issued by the InternationalAccounting Standards Committee in December 1993. It ...
of the International Accounting Standard No. twenty-first of changes in foreign exchange rates) 国际会计准则第 21 号--外汇汇率变动的影响(The impact of the International Accounting Standard No. twenty-first of changes in foreign exchange rates) The impact of the International Accounting Standard No....
INTERNATIONALACCOUNTINGSTANDARD21 THEEFFECTSOFCHANGESINFOREIGNEXCHANGERATES OBJECTIVE1–2 SCOPE3–7 DEFINITIONS8–16 Elaborationonthedefinitions9–16 Functionalcurrency9–14 Netinvestmentinaforeignoperation15–15A Monetaryitems16 SUMMARYOFTHEAPPROACHREQUIREDBYTHISSTANDARD17–19 ...
commercial bank must carry out the risk management of foreign exchange rate;商业银行必须进行外币利率...
(revised 1993) This revised International Accounting Standard supersedes IAS 21, Accounting for the Effects of Changes in Foreign Exchange Rates, and became effective for financial statements covering periods beginning on or after 1 January 1995. IAS 21 does not deal with hedge accounting for foreign...
The article comments on some changes proposed to accounting standards of Great Britain, based on existing International Financial Reporting Standard by the Financial Reporting Exposure Draft. They address accounting for the effect of changes in foreign exchange rates and financial reporting in hyper...
Date of rate - The date that determines the exchange rate that is used in the foreign currency revaluation. Use posting profile from - The posting profile that is used to enter the default main account for Accounts receivable or Accounts payable for the accounting entries of ...
Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates (IAS 21)is set out in paragraphs 1-62 and the Appendix. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 21 should be read in the context of ...
14.If a Renminbi cash contribution made by a Chinese venturer needs to be converted into a foreign currency, such conversion shall be made at the exchange rate quoted by the State Exchange Control Administration on the date on which the funds are paid.中国合营者出资的人民币现金,如需折合外币,...