IAS 21 The effects of changes in foreign exchange rates

This course will enable you to:

• distinguish between monetary and non-monetary items

• identify exchange rates to be used to translate different transactions in foreign currency

• calculate the cumulative translation adjustments

• identify the functional currency by using the primary and secondary indicators determined by IAS 21

This e-learning course takes approximately 90 minutes to complete, and as such, it can provide 1.5 learning hours – 1.5 CPD points based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.

In case you need CPA CPE credit points, please contact us for the certificates.

This e-learning course is part of an e-learning series designed by PwC’s Academy Hungary which aims to provide a comprehensive overview of the application of IFRS (IAS) standards to finance and accounting experts who are already familiar with fundamental (local) accounting and reporting processes.

Further information:

• Training hours: 90 minutes

• CPD: 1.5

• Language: English

• Topics: IFRS, Reporting
• Sector: Corporates

• Training method: E-learning

• Type: Single course

• Geographic relevance: Global