Deloitte e-learning — IAS 21

Published on: 30 Aug 2018

This Deloitte e-learning module provides training in the background, scope and principles under IAS 21 The Effects of Changes in Foreign Exchange Rates, and the application of this Standard. The module also incorporates IFRIC 22 Foreign Currency Transactions and Advance Consideration issued in December 2016.

Topics covered include determining functional currency, the presentation currency notion, differences between foreign currency transactions and the translation of foreign operations, the process of accounting for foreign currency transactions and foreign operations, and the process of translating financial statements into a presentation currency.


The e-learning module can be accessed here.

e-learning (50) Image

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