ACCA考試：IAS 21 foreign currency transactions！

大家都知道，要想順利的通過ACCA考試，掌握財(cái)會知識的內(nèi)容很關(guān)鍵，學(xué)員在備考的時(shí)候，要重視每一個(gè)知識點(diǎn)的學(xué)習(xí)，同時(shí)還需要為ACCA考試做好基礎(chǔ)。今天融躍小編給大家分享，ACCA考試：IAS 21 foreign currency transactions！

ACCA考試IAS 21 foreign currency transactions是需要掌握的知識點(diǎn)，在備考的時(shí)候，學(xué)員通過知識點(diǎn)的學(xué)習(xí)更好的理解其內(nèi)容。ACCA考試要掌握的內(nèi)容很多，下面是給大家總結(jié)的內(nèi)容：

1、definition

the currency of the primary economic environment in which the entity operates.

it is the currency in which the financial statement transactions are measured.

an entity considers the following factors in determining its functional currency.

the foreign currency transaction must be converted into the entity's functional currency before it can be recognised in the financial statement.

2、initial measuremen

translate each transaction by applying the spot rate betv/een the functional currency and the foreign currency at the date of the transaction.

3、at the end of the reporting period

some values may need to be translated at the end of the reporting period depending on the nature of the item in the financial statements.

recognition of exchange differences

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