Foreign Currency FS Conversion F37-15b
Under U.S. GAAP, financial statements in hyperinflationary economies are remeasured as if the functional currency were the reporting currency. What occurs under IFRS?
Foreign Currency FS Conversion F37-14b
Under U.S. GAAP, equity is translated at historical rates. What is the case under U.S. GAAP?
Foreign Currency FS Conversion F37-13b
Under U.S. GAAP, functional currency is the currency of the primary economic activities. What is the case under IFRS?
