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PAS 21 - Effect of changes in foreign exchange rate
11問 • 10ヶ月前
  • ユーザ名非公開
    • 通報

    問題一覧

  • 1

    What does PAS 21 prescribes?

    accounting for foreign exchange

  • 2

    It is the import or export transactions that are to be settled in a foreign currency

    foreign currency transactions

  • 3

    For reporting purposes, currencies are defined as

    foreign, functional, and presentation

  • 4

    What does PAS 21 requires an entity?

    to determine and disclose its functional currency, which is "the currency of the primary economic environment in which the entity operates."

  • 5

    It is the currency in which the entity's cash inflows and outflows are normally denominated into and is not necessarily the currency of the country where the entity is based.

    foreign currency

  • 6

    Where does foreign currency transaction initially recognized?

    translating foreign currency to functional using spot exchange rate

  • 7

    is "the exchange rate for immediate delivery." (AS 218) ...or simply, the current exchange rate on a ending given date.

    spot exchange rate

  • 8

    are currencies held and assets and liabilities to be received or paid in a fixed or determinable amount of money.

    monetary items

  • 9

    are those which do not give rise to the receipt or payment of a fixed or determinable amount of money

    non monetary items

  • 10

    is "the difference resulting from translating a given number of units of one currency into another currency at different exchange rates."

    exchange difference

  • 11

    is "the currency in which the (entity s) financial statements are presented."

    presentation currency

    • Cfas (overview of accounting)

    Cfas (overview of accounting)

    ユーザ名非公開 · 75問 · 11ヶ月前

    Cfas (overview of accounting)

    Cfas (overview of accounting)

    75問 • 11ヶ月前
    ユーザ名非公開

    Cfas ( conceptual framework )

    Cfas ( conceptual framework )

    ユーザ名非公開 · 15問 · 11ヶ月前

    Cfas ( conceptual framework )

    Cfas ( conceptual framework )

    15問 • 11ヶ月前
    ユーザ名非公開

    Cfas ( PAS 1)

    Cfas ( PAS 1)

    ユーザ名非公開 · 23問 · 11ヶ月前

    Cfas ( PAS 1)

    Cfas ( PAS 1)

    23問 • 11ヶ月前
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    Cfas (PAS 2)

    Cfas (PAS 2)

    ユーザ名非公開 · 8問 · 11ヶ月前

    Cfas (PAS 2)

    Cfas (PAS 2)

    8問 • 11ヶ月前
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    Cfas (PAS 7)

    Cfas (PAS 7)

    ユーザ名非公開 · 15問 · 11ヶ月前

    Cfas (PAS 7)

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    15問 • 11ヶ月前
    ユーザ名非公開

    INT ACC 1B (Investment in Associate)

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    ユーザ名非公開 · 33問 · 11ヶ月前

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    33問 • 11ヶ月前
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    PAS 8 - Accounting Policies, Changes in Accounting estimates

    PAS 8 - Accounting Policies, Changes in Accounting estimates

    ユーザ名非公開 · 13問 · 10ヶ月前

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    13問 • 10ヶ月前
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    ユーザ名非公開 · 5問 · 10ヶ月前

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    5問 • 10ヶ月前
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    PAS 12 Income taxes

    ユーザ名非公開 · 24問 · 10ヶ月前

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    Lesson 1: The self from various perspectives

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    ユーザ名非公開 · 37問 · 10ヶ月前

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    37問 • 10ヶ月前
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    14問 • 10ヶ月前
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    ユーザ名非公開 · 23問 · 10ヶ月前

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    23問 • 10ヶ月前
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    ユーザ名非公開 · 41問 · 10ヶ月前

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    41問 • 10ヶ月前
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    問題一覧

  • 1

    What does PAS 21 prescribes?

    accounting for foreign exchange

  • 2

    It is the import or export transactions that are to be settled in a foreign currency

    foreign currency transactions

  • 3

    For reporting purposes, currencies are defined as

    foreign, functional, and presentation

  • 4

    What does PAS 21 requires an entity?

    to determine and disclose its functional currency, which is "the currency of the primary economic environment in which the entity operates."

  • 5

    It is the currency in which the entity's cash inflows and outflows are normally denominated into and is not necessarily the currency of the country where the entity is based.

    foreign currency

  • 6

    Where does foreign currency transaction initially recognized?

    translating foreign currency to functional using spot exchange rate

  • 7

    is "the exchange rate for immediate delivery." (AS 218) ...or simply, the current exchange rate on a ending given date.

    spot exchange rate

  • 8

    are currencies held and assets and liabilities to be received or paid in a fixed or determinable amount of money.

    monetary items

  • 9

    are those which do not give rise to the receipt or payment of a fixed or determinable amount of money

    non monetary items

  • 10

    is "the difference resulting from translating a given number of units of one currency into another currency at different exchange rates."

    exchange difference

  • 11

    is "the currency in which the (entity s) financial statements are presented."

    presentation currency