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IFRS: Foreign Currency (IAS 21)

Publisher: AICPA
Availability: Online Access
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AICPA's IFRS Certificate Program

This course is part of the new IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance needed for the implementation and application of IFRS. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

This course discusses the inclusion of foreign currency transactions and foreign operations in the financial statements of an entity, and the translation of financial statements into a presentation currency.


  • Determine how an entity decides its functional currency.
  • Assess how to report foreign currency transactions in the proper functional currency.
  • Evaluate the use of a presentation currency other than the functional currency.


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NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 2

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IFRS: Foreign Currency (IAS 21)
IFRS: Foreign Currency (IAS 21)
CPE On-Demand
Product# 159744
Availability:Online Access 1 Year
For registered users only
AICPA Member:$50.00
Your Price:$70.00
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