http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Financial Reporting Standard 121. The effects of changes in foreign exchange rates
1. Introduction -- 2. Objective -- 3. Scope -- 4. Definitions -- 5. Summary of the approach required by this standard -- 6. Reporting foreign currency transactions in the functional currency -- 7. Use of a presentation currency other other than the functional currency -- 8. Tax effects of all exchange differences -- 9. Disclosure -- 10. Effective date and transition -- 11. Withdrawal of other pronouncements
FRS 121. The effects of changes in foreign exchange rates
The effects of changes in foreign exchange rates