IND AS 21 - Effect of Changes In Foreign Exchange Rates

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Faculty : CA Vinod Kumar Agarwal ( Views : 2 & Validity : 1 Year )
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IND AS 21

THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE

RATES

1

INTRODUCTION

2

DEFINITIONS

3

DETERMINATION OF FUNCTIONAL CURRENCY

4

PRIMARY INDICATORS

5

ADDITIONAL INDICATORS

6

FUNCTIONAL CURRENCY OF FOREIGN OPERATIONS

7

FACTORS TO BE CONSIDERED IN DETERMINING FUNCTIONAL

CURRENCY OF FOREIGN

8

MANAGEMENT’s JUDGMENT

9

PRESENTATION CURRENCY

10

REPORTING OF FOREIGN CURRENCY TRANSACTI ONS

11

RECOGNITION OF EXCHANGE DIFFERENCES

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CHANGE IN FUNCTIONAL CURRENCY

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PRESENTATION CURRENCY BEING OTHER THAN FUNCTIONAL

CURRENCY

14

TRANSLATION OF FOREIGN OPERATION

15

ELIMINATION OF INTRAGROUP TRANSACTIONS INVOLVING A

FOREIGN OPERATION

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TRANSLATION OF GOODWILL

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NET INVESTMENT IN FOREIGN OPERATION

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DISPOSAL OF A FOREIGN OPERATION

19

FOLLOWING PARTIAL DISPOSAL OF A FOREIGN OPERATION ARE

ACCOUNTED AS DISPOSAL

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PARTIAL DISPOSAL OF A FOREIGN OPERATION NOT RESULTING

IN LOSS OF CONTROL OR SIGNIFICANT INFLUENCE OR JOINT

CONTROL

21

FOLLOWING ARE NOT DISPOSAL, HENCE NO RECLASSIFICATION

NECESSARY

22

INCOME TAX EFFECT

23

DISCLOSURES

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SUMMARY of IND AS 21

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MAJOR CHANGE IN IND AS 21 VIS-À-VIS IAS 21 NOT RESULTING IN

CARVE OUT

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MAJOR CHANGES IN IND AS 21 VIS-À-VIS NOTIFIED AS 11

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