展示货币(Presentation Currency):指企业在财务报告中使用的货币。🔍 确定功能性货币的因素 主要影响销售价格和服务费用的货币。 主要影响劳动、材料和其他成本的货币。 主要影响融资活动资金的货币。📈 初始翻译 IAS 21规定,外币交易在初始确认时,应按交易日的汇率将外币金额转换为功能性货币。如果汇率波动不大,可以...
📌 首先,我们需要搞清楚两个概念:functional currency(功能货币)和presentation currency(展示货币)。IAS 21主要涉及这两种货币的折算。考试时,可能会有一道小题让你讨论某个案例中哪种货币是功能货币,哪种是展示货币,有时会占到8分,所以大家要重视。📊 这个准则的内容分为两部分:外币交易和外币报表折算。外币报...
Interpretations(SIC-11ForeignExchange—CapitalisationofLossesResultingfromSevereCurrency Devaluations,SIC-19ReportingCurrency—MeasurementandPresentationofFinancialStatementsunder IAS21andIAS29andSIC-30ReportingCurrency—TranslationfromMeasurementCurrencyto PresentationCurrency).TheIASBalsoamendedSIC-7IntroductionoftheEuro. ...
When an entity presents its financial in the presentation currency different from its functional currency, then the rules depend on whether the entity operates in a non-hyperinflationary economy or not. Non-hyperinflationary economy When an entity’s functional currency is NOT the currency of a hyp...
The purpose of IAS 21 is to set out how to account for transactions in foreign currencies and foreign operations. The standard shows how to translate financial statements into a presentation currency, which is the currency in which the financial statements are presented. This contrasts with the fu...
IAS 21 prescribes the methodologies of translation of foreign currency transactions into functional currency, inclusion of financial elements of foreign operations in the financial statements of an entity and translation of financial statements into a presentation currency. The main issues involved are ...
ACCA P2 Foreign currency (IAS 21) - Functional currency 19:37 ACCA P2 Foreign currency - Group accounts 39:03 ACCA P2 First time adoption (IFRS 1) 09:09 ACCA P2 Financial instruments (IFRS 9) Introduction 14:06 ACCA P2 Financial assets 31:51 ACCA P2 Fair value hedge accounting ...
密相關,所以在決定功能性貨幣時, 貨幣衡量公司的財務狀況及營運成 交易就是外幣交易,要將外幣交易在 所占比重較高;次要指標的目的則是 果,也可以選擇不同於功能性貨幣的 財務報表上依功能性貨幣換算衡量, 要提供額外的決定功能性貨幣的證 報表表達貨幣(Presentation currency) 換算差額對損益表會有直接的影響, 據...
跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重复,重复 N次(N》10 3:00:17 ACCA F9 FM FINANCIAL MANAGEMENT TOPIC WORKING CAPITAL MANAGEMENT 1:35:32 ACCA F9 Session 02:39 ACCA F9(FM) CURRENCY RISK 2:37:31 ACCA F9FM class 1 Investment appraisal 2:...
•SIC-19ReportingCurrency—MeasurementandPresentationofFinancialStatementsunder IAS21andIAS29(issuedNovember2000) •SIC-30ReportingCurrency—TranslationfromMeasurementCurrencytoPresentationCurrency (issuedDecember2001). InApril2001theInternationalAccountingStandardsBoard(IASB)resolvedthatall ...