IAS 21 The Effects of Changes in Foreign Exchange Rates

This course will enable you to:
  • distinguish between monetary and non-monetary items
  • identify exchange rates to be used to translate different transactions in foreign currency
  • calculate the cumulative translation adjustments
  • identify the functional currency by using the primary and secondary indicators determined by IAS 21

Further information:

  • Training hours: 90 minutes
  • Language: English

This e-learning course is part of an e-learning series designed by PwC Academy Hungary which aims to provide a comprehensive overview of the application of IFRS (IAS) standards to finance and accounting experts who are already familiar with fundamental (local) accounting and reporting processes.

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Anesa Ustavdić

Anesa Ustavdić

Senior Manager, PwC Bosnia and Herzegovina

Tel: +387 (0) 33 821 600

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