Accounting Standard â 11 Effects of Changes in ... - tnkpsc.com

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Forward Exchange ContractsItemPremium or Discountarising at inception offoreign exchange contractExchange Difference onsuch a contractTreatmentTo be amortised asexpense or income overthe life of contractTo be recognised asincome or loss in theyear in which theexchange rate changes17/05/2008 16
Forward Exchange ContractsItemProfit or loss arising oncancellation or renewal offorward exchangecontractTreatmentTo be recognised asincome or as expensein the period17/05/2008 17
Page 1 and 2: Accounting Standard - 11Effects of
Page 3 and 4: Objective‣ Which exchangerate to
Page 5 and 6: Foreign Currency TransactionInitial
Page 7 and 8: Recognition of ExchangeDifferencesT
Page 9 and 10: Financial Statements ofForeign Oper
Page 11 and 12: Non-integral Foreign Operations•
Page 13 and 14: Integral Foreign OperationsItemMone
Page 15: Disposal of Non-integralForeign Ope
Page 19 and 20: Disclosure‣Reconciliation of amou
Page 21: Thank You17/05/2008 21

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Accounting Standard â 11 Effects of Changes in ... - tnkpsc.com