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    Translation Exposure - IndAS21

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    Arul Ambalavanan Thenappen
    This document outlines the key aspects of Ind AS 21 on translation exposure. It discusses the objectives, definitions, functional currency, presenting currency, reporting entity, treatment of monetary and non-monetary items, initial recognition, foreign currency transactions, reporting at subsequent periods, recognition of exchange differences, other comprehensive income, and application to hyperinflationary economies as covered by IndAS 29.

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    Translation Exposure - IndAS21

    Uploaded by

    Arul Ambalavanan Thenappen
    8 views3 pages
    This document outlines the key aspects of Ind AS 21 on translation exposure. It discusses the objectives, definitions, functional currency, presenting currency, reporting entity, treatment of monetary and non-monetary items, initial recognition, foreign currency transactions, reporting at subsequent periods, recognition of exchange differences, other comprehensive income, and application to hyperinflationary economies as covered by IndAS 29.

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    translation exposure

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    This document outlines the key aspects of Ind AS 21 on translation exposure. It discusses the objectives, definitions, functional currency, presenting currency, reporting entity, treatment of monetary and non-monetary items, initial recognition, foreign currency transactions, reporting at subsequent periods, recognition of exchange differences, other comprehensive income, and application to hyperinflationary economies as covered by IndAS 29.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    8 views3 pages

    Translation Exposure - IndAS21

    Uploaded by

    Arul Ambalavanan Thenappen
    This document outlines the key aspects of Ind AS 21 on translation exposure. It discusses the objectives, definitions, functional currency, presenting currency, reporting entity, treatment of monetary and non-monetary items, initial recognition, foreign currency transactions, reporting at subsequent periods, recognition of exchange differences, other comprehensive income, and application to hyperinflationary economies as covered by IndAS 29.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    of 3

    Translation Exposure

    Ind AS 21
    • Objectives (1)
    • Definitions (8)
    • Functional Currency (9/10)
    • Presenting Currency (18)
    • Reporting Entity (18)
    • Monetary items & Non-monetary items (16)
    • Initial recognition (20)
    • Foreign currency transaction (20)
    • Reporting at the end of subsequent reporting
    periods (23)
    • Recognition of Exchange difference (28/30)
    • Other comprehensive income (28/30)
    • Hyperinflationary economies (14) – IndAS 29

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