[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-25384-105":3,"detail-sidebar-cat-0-en-105":57,"doc-detail-25384-en":107},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":50,"head_meta":52,"extra_data":54,"updated_unix":56},105,"en","advance-fa-ii-chapter-six-the-effects-of-changes-in-foreign-exchange-rates-ias-21","Advance FA II Chapter Six: The Effects of Changes in Foreign Exchange Rates (IAS 21)","","Chapter Six explains how changes in foreign exchange rates affect accounting under IAS 21. It sets learning objectives covering functional currency identification, distinguishing foreign transactions and foreign operations, and the initial recognition of foreign currency transactions. The chapter details how to determine exchange gains or losses on settlement dates and how to account for monetary versus non-monetary items measured in foreign currency. It also outlines subsequent measurement rules and the procedures for translating amounts from functional currency into presentation currency, clarifying key terms such as closing rate and spot exchange rate.",{"@graph":14,"@context":49},[15,34],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & Report",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/advance-fa-ii-chapter-six-the-effects-of-changes-in-foreign-exchange-rates-ias-21/25384",4,{"url":32,"name":10,"@type":35,"author":36,"headline":10,"publisher":39,"fileFormat":42,"description":12,"dateModified":43,"datePublished":43,"encodingFormat":42,"isAccessibleForFree":44,"interactionStatistic":45},"DigitalDocument",{"name":37,"@type":38},"Aurora","Person",{"url":19,"name":40,"@type":41},"DocShare","Organization","application/pdf","2026-05-07",true,{"@type":46,"interactionType":47,"userInteractionCount":4},"InteractionCounter",{"@type":48},"ViewAction","https://schema.org",{"og:url":32,"og:type":51,"og:title":10,"og:site_name":40,"og:description":12},"article",{"robots":53,"canonical":32},"index,follow",{"doc_id":55,"site_id":7},25384,1778192423,{"code":4,"msg":58,"data":59},"success",[60,64,68,72,77,82,87,91,96,99,103],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":61,"show_sort_weight":62,"slug":63},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":65,"show_sort_weight":66,"slug":67},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":69,"show_sort_weight":70,"slug":71},"Exam",70,"exam",{"id":73,"doc_module":4,"doc_module_name":25,"category_name":74,"show_sort_weight":75,"slug":76},5,"Comic",60,"comic",{"id":78,"doc_module":4,"doc_module_name":25,"category_name":79,"show_sort_weight":80,"slug":81},6,"Technology",50,"technology",{"id":83,"doc_module":4,"doc_module_name":25,"category_name":84,"show_sort_weight":85,"slug":86},7,"Healthcare",40,"healthcare",{"id":88,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":89,"slug":90},8,30,"research-report",{"id":92,"doc_module":4,"doc_module_name":25,"category_name":93,"show_sort_weight":94,"slug":95},9,"Religion & Spirituality",20,"religion-spirituality",{"id":94,"doc_module":4,"doc_module_name":25,"category_name":97,"show_sort_weight":94,"slug":98},"World Cup","world-cup",{"id":100,"doc_module":4,"doc_module_name":25,"category_name":101,"show_sort_weight":100,"slug":102},10,"Lifestyle","lifestyle",{"id":104,"doc_module":4,"doc_module_name":25,"category_name":105,"show_sort_weight":73,"slug":106},19,"General","general",{"code":4,"msg":58,"data":108},{"doc_id":55,"user_id":109,"nickname":37,"user_avatar":110,"doc_module":4,"category_id":88,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":11,"file_id":111,"file_url":112,"file_type":113,"file_size":114,"view_count":4,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":115,"language":116,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":11,"faqs":11,"seo_title":117,"seo_description":12,"update_tm":56,"read_time":118},4810365810221,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","cbCailsQ07Cs14Z9","https://ap.wps.com/l/cbCailsQ07Cs14Z9","pdf",1564619,61,"English","Advance FA II Chapter Six: The Effects of Changes in Foreign Exchange Rates (IAS 21) | PDF",154]