Random triples
| Subject | Object |
|---|---|
| gptkb:IAS_21 | translate the results and financial position of foreign operations into the presentation currency |
| gptkb:IAS_21 | determine functional currency |
| gptkb:IAS_21 | recognize exchange differences in profit or loss |
| gptkb:IFRS_13 | consider market participant assumptions |
| gptkb:IAS_21 | translate foreign currency transactions at the spot rate |
| gptkb:IAS_32_Financial_Instruments:_Presentation | assess the substance of financial instruments |