Home » Archive

Articles in the IAS 21 Category

CHANGES IN FOREIGN EXCHANGE RATES, DOCUMENTS, IAS 21, IAS 21 The Effects of Changes in Foreign Exchange Rates »

[23 Dec 2011 | Comments Off | 49 views]
IAS 21 – The Effects of Changes in Foreign Exchange Rates

List of useful info, resources and documents available on other websites about IAS 21 – The Effects of Changes in Foreign Exchange Rates. Summary of IAS 21 – IASPlus Full Text of the IAS 21 as at 31 December 2010 provided by … Continue read…

EVENTS, FINANCIAL INSTRUMENTS, IAS 21, IAS 39, UK »

[19 Sep 2011 | Comments Off | 138 views]
IFRS Event: IFRS Application for GENERAL Insurers 23 – 24 November, Central London, UK

IFRS Application for GENERAL Insurers
23 – 24 November, Central London, UK
Visit the Website: http://www.informaglobalevents.com/FKM62275IFLW
10% discount available with VIP Code FKM62275IFLW
This course provides high quality introductory to interme…

EVENTS, FINANCIAL INSTRUMENTS, IAS 18, IAS 21, IAS 39, UK »

[19 Sep 2011 | Comments Off | 72 views]
IFRS Event: IFRS Application for LIFE Insurers 15–16 November, Central London, UK

IFRS Application for LIFE Insurers
15– 16 November, Central London, UK
Visit the Website: http://www.informaglobalevents.com/FKM62276IFLW
10% discount available with VIP Code FKM62276IFLW
This course provides high quality introductory to intermediat…

DOCUMENTS, IAS 16, IAS 2, IAS 21, IAS 38, IAS 39, IFRS, IFRS 7, TRAINING »

[21 Jun 2011 | No Comment | 2,306 views]
IFRS Implementation-cum-Global Qualification on 3rd July 2011 in New Delhi

For finance and accounts professionals looking for an effective training on IFRS with special focus to India implementation.

CONSOLIDATION, DOCUMENTS, IAS 21 »

[3 Oct 2010 | 5 Comments | 5,652 views]
Consolidation of Foreign sub

Hi there, Can anyone advise how to treat intercompany loans during the consolidation of a foreign sub under ifrs?
I am trying to calculate the fx gain/loss that goes to equity on translation of the subs net assets but I’m unsure what adjustments …

IAS 21 »

[12 May 2010 | One Comment | 3,489 views]

Looking for an example of a company that has included a “convenience translation” in its IFRS financial statements. (as described in IAS 21 par 56-57 and BC14). This would be supplementary information that is presented in a different than its functional or presentation currency.
Thanks

Bookmark on Delicious
Digg this post
Recommend on Facebook
Share on Linkedin
share via Reddit
Share with Stumblers
Tweet about it
Subscribe to the comments on this post
Tell a friend
Print for later

IAS 21 »

[13 Sep 2009 | 3 Comments | 3,734 views]

Dear
I am in a financial organization. Our company pays some expenses (e.g. salary, fees) with foreign currency. In every month we prepare P/L account with local currency. We also perform currency exchange and change our sale/bye rate according to central bank and also booked exchange gain/loss determining mid rate. So, in which rate we convert such foreign curreny expenses with local currency to show in the P/L account monthly as well as yearly? As currency rate is variable, so at year end which rate will be applicable to prepare yearly …

CONSOLIDATION, DOCUMENTS, IAS 2, IAS 21, IFRS »

[14 Dec 2008 | No Comment | 3,289 views]
PPP

Hi

 
Please give me your opinion on forex loss on Assets. Do you capitalize it or do expense it to the foreign loss

This e-mail message and any attachment hereto are confidential information intended for a specific addressee and purpose.  If you …

DOCUMENTS, FINANCIAL INSTRUMENTS, IAS 2, IAS 21, IAS 39, IFRS, IFRS 7 »

[14 Dec 2008 | No Comment | 2,806 views]
Financial instruments

Does it exist a definition for financial instruments?

I am confused with the different perceptions of financial instruments.
Thanks.
Sincerely yours
Emilio

 
Dear Emilio,
 
a Financial instrument is any contract that gives rise to a financial ass…

DOCUMENTS, FAIR VALUE, FINANCIAL INSTRUMENTS, IAS 16, IAS 2, IAS 21, IAS 39, IFRS »

[14 Dec 2008 | No Comment | 7,494 views]
Equity investments AFS is a non-monetary items?

Hi all,

We need some guidance in connection to apply the rules explained in IAS 21 related to if investments AFS in capital instruments is a non-monetary item. 
Theses equity investments were made without the intention of take control on any compa…

CONSOLIDATION, DOCUMENTS, IAS 21, IFRS »

[28 Aug 2008 | No Comment | 2,488 views]
Difference of exchange

Dear All ,
Now we are part of an International Company : so we have to report monthly figures of our 35 units , our 35 units are in different country so different  currency ,
We are Consolidating all the units in The Holding and we report one figur…