Transcription of The Effects of Changes in Foreign Exchange Rates - ASSB
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The Effects of Changes in Foreign Exchange Rates - ASSB
STATUTORY BOARD FINANCIAL SB-FRS 21 REPORTING STANDARD The Effects of Changes in Foreign Exchange Rates SB-FRS 21 The Effects of Changes in Foreign Exchange Rates was operative for Statutory Boards financial statements covering periods beginning on or after 1 January 2004. This Standard is equivalent to FRS 21 The Effects of Changes in Foreign Exchange Rates issued by the Council on Corporate Disclosure and Governance on 11 Feburary 2005. 1 Contents Paragraphs Statutory Board Financial Reporting Standard 21 The Effects of Changes in Foreign Exchange Rates OBJECTIVE 1-2 SCOPE 3-7 DEFINITIONS 8-16 Elaboration on the Definitions 9-16 Functional Currency 9-14 Net Investment in a Foreign Operations 15 Monetary Items 16 SUMM
Statutory Board Financial Reporting Standard 21 The Effects of Changes in Foreign Exchange Rates (SB-FRS 21) is set out in paragraphs 1-62 and the Appendix.
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