微信扫一扫
实时资讯全掌握
IAS 21 standardises the treatment of transactions denominated in foreign currency. The accounting methods in use depend upon whether the item(s) concerned are monetary or non-monetary items. Which of the following are 'monetary items' as far as IAS 21 is concerned? A. Amounts payable to a foreign leasing company. B. The balance due from an overseas factoring company in relation to export sales. C. An acquisition of a new machine from a foreign supplier. D. Long-term deposits with a clearing bank. |