Accounting · Foreign Currency Transactions (IAS 21)
IAS 21 (विदेशी विनिमय दरों में परिवर्तन के प्रभाव) के अनुसार, ऐतिहासिक लागत (historical cost) पर रखी गई गैर-मौद्रिक मदों (non-monetary items) को रिपोर्टिंग तिथि पर किस विनिमय दर पर मापा जाना चाहिए?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1लेन-देन की तारीख पर विनिमय दर (Exchange rate at the date of the transaction)✓
- 2वर्ष के प्रारंभ की दर (Rate at the beginning of the year)
- 3समापन दर (Closing rate)
- 4औसत दर (Average rate)
सही उत्तर देखें
लेन-देन की तारीख पर विनिमय दर (Exchange rate at the date of the transaction)
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