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Section 30 – Foreign Currency Translation |
Ref |
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1. |
An entity shall disclose the following: a) the amount of exchange differences recognised in profit or loss during the period, except for those arising on financial instruments measured at fair value through profit or loss in accordance with Sections 11 Basic Financial Instruments and Section 12. b) the amount of exchange differences arising during the period and classified in equity at the end of the period. |
30.25 |
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2. |
An entity shall disclose the currency in which the financial statements are presented. When the presentation currency is different from the functional currency, an entity shall state that fact and shall disclose the functional currency and the reason for using a different presentation currency. |
30.26 |
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3. |
When there is a change in the functional currency of either the reporting entity or a significant foreign operation, the entity shall disclose that fact and the reason for the change in functional currency. |
30.27 |
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