大家都知道，要想顺利的通过ACCA考试，掌握财会知识的内容很关键，学员在备考的时候，要重视每一个知识点的学习，同时还需要为ACCA考试做好基础。今天融跃小编给大家分享，ACCA考试：IAS 21 foreign currency transactions！
ACCA考试IAS 21 foreign currency transactions是需要掌握的知识点，在备考的时候，学员通过知识点的学习更好的理解其内容。ACCA考试要掌握的内容很多，下面是给大家总结的内容：
1、definition
the currency of the primary economic environment in which the entity operates.
it is the currency in which the financial statement transactions are measured.
an entity considers the following factors in determining its functional currency.
the foreign currency transaction must be converted into the entity's functional currency before it can be recognised in the financial statement.
2、initial measuremen
translate each transaction by applying the spot rate betv/een the functional currency and the foreign currency at the date of the transaction.
3、at the end of the reporting period
some values may need to be translated at the end of the reporting period depending on the nature of the item in the financial statements.
recognition of exchange differences
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