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

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Reporting at SubsequentBalance Sheet DatesItemMonetary itemsNon-monetary itemscarried at historical costNon-monetary itemscarried at fair valueContingent LiabilityExchange RateClosing RateRate at the date ofthe transactionRate existing at thetime of determinationof such valuesClosing Rate17/05/2008 6
Recognition of ExchangeDifferencesTo be recognised as income orexpense in the period in which theyarise17/05/2008 7
Page 1 and 2: Accounting Standard - 11Effects of
Page 3 and 4: Objective‣ Which exchangerate to
Page 5: Foreign Currency TransactionInitial
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 and 16: Disposal of Non-integralForeign Ope
Page 17 and 18: Forward Exchange ContractsItemProfi
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