Group of answer choices When nonmonetary items are translated from foreign currency to functional currency in the financial statements, foreign currency gain of loss will be recognized. Monetary items shall be initially recognized and measured at the exchange rate prevailing at the end of the reporting period. Foreign currency denominated income statement accounts shall be translated using the exchange rate at the date of transaction. Foreign currency gain or loss arising from translation of the foreign currency denominated items to functional currency shall be presented in other comprehensive income with reclassification adjustment to profit or loss if realized.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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In presenting foreign currency denominated transactions to the functional currency of the entity, which of the following statements is correct?
 
Group of answer choices
When nonmonetary items are translated from foreign currency to functional currency in the financial statements, foreign currency gain of loss will be recognized.
Monetary items shall be initially recognized and measured at the exchange rate prevailing at the end of the reporting period.
Foreign currency denominated income statement accounts shall be translated using the exchange rate at the date of transaction.
Foreign currency gain or loss arising from translation of the foreign currency denominated items to functional currency shall be presented in other comprehensive income with reclassification adjustment to profit or loss if realized.
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