Financial Reporting Standard 121. The effects of changes in foreign exchange rates
| Corporate Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Kuala Lumpur :
Malaysian Accounting Standards Board ,
c2010
|
| Series: | Financial reporting standard
121 |
| Subjects: |
Table of Contents:
- 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