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Becker Professional Education

Accounting & Reporting Changes in FE Rates & HE under IFRS IAS 21 & 29

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Overview / Abstract:

Fluctuating foreign exchange rates in hyperinflationary economies pose difficult challenges and complexities when applying International Reporting Standards. Gain the knowledge and experience that will allow you to apply IAS 21 (The Effects of Changes in Foreign Exchange Rates) and IAS 29 (Financial Reporting in Hyperinflationary Economies) within your organization. At the conclusion of this session you will be able to:

Define the terms utilized in IAS 21.
Recognize and apply the principals utilized to report foreign currency transactions in the functional currency or in an other than functional currency.
Identify the financial reporting and disclosure requirements under IAS 21.
Recognize and apply the principals utilized to restate financial statements in hyperinflationary economies.
Identify the disclosure requirements under IAS 29.


Aug 18, 2020


Accounting , Financial Advisor CE





Credits / Hours

2.00 CPE

Keywords / Search Terms

Becker Professional Education

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