個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Accounting for Foreign Currency
內容大綱
This note provides a summary of the guidance available in IAS 21: The effects of changes in foreign exchange rates, including a description of how to determine an entity's functional and presentation currencies, and the impact of this decision on the financial statements. The note also contrasts the IFRS approach to foreign currency transaction to the guidance provided by Accounting Standards for Private Enterprises.