大家都知道，要想順利的通過ACCA考試，掌握財會知識的內容很關鍵，學員在備考的時候，要重視每一個知識點的學習，同時還需要為ACCA考試做好基礎。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是需要掌握的知識點，在備考的時候，學員通過知識點的學習更好的理解其內容。ACCA考試要掌握的內容很多，下面是給大家總結的內容：

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學員提供網課的學習，如果你需要ACCA學習的課程或對ACCA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。