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Chapter 32: Foreign Currency

Small Company Financial Reporting

Edited by:
Steve Collings
Publisher:
Bloomsbury Publishing Plc
Edition:
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
Functional currency Ball Holdings v HMRC Accounting for individual foreign currency transactions Forward foreign currency contracts Net investment in a foreign operation Presentation currency Consolidated goodwill Disclosures: FRS 102 Disclosures: FRS 105 ...

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