Foreign currency (IAS 21) Exchange differences - ACCA (SBR) lectures
Foreign currency (IAS 21) Exchange differences - ACCA (SBR) lectures
Free ACCA lectures for the Strategic Business Reporting (SBR) Exam
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Пікірлер: 5
good
11:14 is really important I think. The difference between exchange gain/loss in SOFP and P&L was confusing me a lot.
@Jake11135
8 ай бұрын
So basically this whole video is only relevant if you’re asked to prepare the SPLOCI. Otherwise stick to the calculations of the previous video?
But the closing rate used in previous calculation for net assets before was 4.3 not 3.8? Closing rate was used for assets and Liabilities. Then when calculating the exchange rate difference, he says this years opening rate, last years closing rate, and uses historic rate 3.8. Is that a mistake?
@kavitapatil6010
2 жыл бұрын
HR = opening rate.