'Ias 21' presentation slideshows

Foreign Currency Translations

493 views • 42 slides

E-14 Advanced Accounting and Financial Reporting

E-14 Advanced Accounting and Financial Reporting. Lecture 11 & 12 IAS 21 Effect of Changes in Foreign Exchange Rates Foreign Subsidiary Consolidation Practice and Revision. Sajid Shafiq, ACA. IAS 21-Overview. Objectives, Scope and Definitions Functional Currency Presentation Currency

395 views • 24 slides

Chapter 12

Chapter 12. Pensions, Share Options, Leases, Taxation and Foreign Currency. Pensions. Pension payments are a large cost for many firms 2 principal types of pension scheme defined benefit: pension related to salary defined contribution: pension related to payments

278 views • 14 slides