Content
- An Overview Of Current Practices
- Accounting Effect Of Above Entries:
- Foreign Currency Transilition
- Example Of Currency Translation
- Iasb Publishes Proposed Amendments To Ias 21 To Clarify The Accounting When There Is A Lack Of Exchangeability
- Definition And Determination Of Functional Currency
- Project Economics And Cashflow Forecasting
Profit and loss accounts for the year are translated into Japanese yen using the exchange rates prevailing at the balance sheet date. Differences in yen amounts arising from the use of different rates are presented as