[The Effects of Changes in Foreign Exchange Rates (IAS 21)](https://library.croneri.co.uk/niffs/n...

1. [Current issues and further resources](https://library.croneri.co.uk/cch_uk/niffs/ifs29-5)

2. [Using a presentation currency other than the functional currency](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3a)

2.1. [Choosing a presentation other than functional currency](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3a-1)

2.2. [Change in presentation currency](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3a-2)

2.3. [Translation to the presentation currency - not hyperinflationary](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3a-3)

2.4. [Translation of goodwill and fair value adjustments](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3a-4)

2.5. [Exhchange differences on intragroup balances](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3a-5)

2.6. [Different reporting dates](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3a-6)

2.7. [Dispoal or partial disposal of a foreign operation](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3a-7)

2.8. [Hyperinflation accounting](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3a-7a)

3. [Scope and definitions](https://library.croneri.co.uk/cch_uk/niffs/ifs29-2)

3.1. [Scope](https://library.croneri.co.uk/cch_uk/niffs/ifs29-2-1)

3.2. [Key definitions](https://library.croneri.co.uk/cch_uk/niffs/ifs29-2-2)

4. [Quick overview](https://library.croneri.co.uk/cch_uk/niffs/ifs29-1)

5. [Functional currency](https://library.croneri.co.uk/cch_uk/niffs/ifs29-2-3)

6. [Monetary and non-monetary items](https://library.croneri.co.uk/cch_uk/niffs/ifs29-2-5)

6.1. [Net investment in a foreign operation](https://library.croneri.co.uk/cch_uk/niffs/ifs29-2-5)

7. [Exchangeability](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3-3a)

7.1. [Spot exchange rates when currency is not exchangeable](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3-3a)

8. [Reporting foreign currency transactions in the functional currency](https://preview-library.croneri.co.uk/cch_uk/niffs/ifs29-3)

8.1. [Initial recognition of a foreign currency transaction](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3-1)

8.2. [Measurement in subsequent reporting periods](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3-2)

8.3. [Exchange rate approximations](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3-3)

8.4. [Recognition of exchange differences](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3-4)

8.5. [Net investment in a foreign operation](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3-5)

8.6. [Change in functional currency](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3-6)

9. [Disclosure](https://library.croneri.co.uk/cch_uk/niffs/ifs29-4)

9.1. [Disclosures required by IAS 21](https://library.croneri.co.uk/cch_uk/niffs/ifs29-4)

9.2. [Disclosures for convenience translations](https://library.croneri.co.uk/cch_uk/niffs/ifs29-4-8)

9.3. [Disclosures when a currency is not exchangeable](https://library.croneri.co.uk/cch_uk/niffs/ifs29-4-1a)