Discuss the use of a foreign currency translation reserve to account for movements in exchange rates compared

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Discuss the use of a foreign currency translation reserve to account for movements in exchange rates compared with taking gains/losses as a result of movements in exchange rates directly to the statement of comprehensive income.
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Applying International Financial Reporting Standards

ISBN: 978-0730302124

3rd edition

Authors: Keith Alfredson, Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford Victoria Wise

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