IAS 21 - Foreign Exchange

Course outline:

This modules builds foundational knowledge of IAS 21 - Foreign Exchange.

This course covers:

• Scope and Definitions
• Functional Currency
• Translation of Foreign Currency Transactions
• Translation to a Presentation Currency
• Translation of a Foreign Operation
• Net Investment in a Foreign Operation
• Cash Flow Statement (IAS 7) - Impact of Foreign Currency
• IFRIC 22: Foreign Currency Transactions and Advance Consideration

This course is an interactive e-learning module.

This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.

CPD Hours: 2