IAS 21 · The Effects of Changes in Foreign Exchange Rates
18 chapters · 15 lessons · about 8 h 25 min
- 205 exercises
- 12 practical cases
- 20 workpaper missions
- 20 quizzes and exams
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0%0 / 15 lessons completed
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Chapter 1 · Purpose, scope and exclusionsIAS 21: purpose, scope and basic vocabulary
Open the courseCourse outline
Each chapter, its lessons and your actual progress.
- Not startedSpot rate, closing rate, exchange difference and monetary itemsLesson · 30 min
- Not startedForeign currency and foreign currency transactionCovered in the lesson “IAS 21: purpose, scope and basic vocabulary”
- Not startedForeign operationCovered in the lesson “IAS 21: purpose, scope and basic vocabulary”
- Not startedTransaction date of an advanceCovered in the lesson “Recognising a foreign currency transaction, advances included”
- Not startedSeveral payments in advanceCovered in the lesson “Recognising a foreign currency transaction, advances included”
- Not startedScope of IFRIC 22Covered in the lesson “Recognising a foreign currency transaction, advances included”
- Not startedApplication date of IFRIC 22Covered in the lesson “Recognising a foreign currency transaction, advances included”
- Not startedBoundary with IFRS 9Covered in the lesson “Disclosures, tax and boundaries (IFRS 9, IAS 12)”
- Not startedBoundary with IAS 12Covered in the lesson “Disclosures, tax and boundaries (IFRS 9, IAS 12)”
- Not startedLink with IFRS 10Covered in the lesson “Foreign operations in consolidation: goodwill, intragroup balances, reporting dates”
- Not startedLink with IAS 29Covered in the lesson “Hyperinflation: restate, then translate”
- Not startedLink with IFRS 3Covered in the lesson “Foreign operations in consolidation: goodwill, intragroup balances, reporting dates”
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