大家都知道，要想順利的通過ACCA考試，掌握財(cái)會(huì)知識(shí)的內(nèi)容很關(guān)鍵，學(xué)員在備考的時(shí)候，要重視每一個(gè)知識(shí)點(diǎn)的學(xué)習(xí)，同時(shí)還需要為ACCA考試做好基礎(chǔ)。今天融躍小編給大家分享，ACCA考試：IAS 21 foreign currency transactions！

ACCA考試IAS 21 foreign currency transactions是需要掌握的知識(shí)點(diǎn)，在備考的時(shí)候，學(xué)員通過知識(shí)點(diǎn)的學(xué)習(xí)更好的理解其內(nèi)容。ACCA考試要掌握的內(nèi)容很多，下面是給大家總結(jié)的內(nèi)容：

1、definition

the currency of the primary economic environment in which the entity operates.

it is the currency in which the financial statement transactions are measured.

an entity considers the following factors in determining its functional currency.

the foreign currency transaction must be converted into the entity's functional currency before it can be recognised in the financial statement.

2、initial measuremen

translate each transaction by applying the spot rate betv/een the functional currency and the foreign currency at the date of the transaction.

3、at the end of the reporting period

some values may need to be translated at the end of the reporting period depending on the nature of the item in the financial statements.

recognition of exchange differences

ACCA考試并非是一日之功，融躍教育為ACCA學(xué)員提供網(wǎng)課的學(xué)習(xí)，如果你需要ACCA學(xué)習(xí)的課程或?qū)CCA考試還有什么不清楚的地方，可以添加融躍教育老師的微信：rongyuejiaoyu。