CFC SCORE: AUD 1, CMN 1, SUSEP 1, ProGP 1, Expert 1, PREVIC 1, ProRT 1
Program:
- Overview.
- Functional currency.
- Net investment in an entity abroad.
- Monetary item.
- Summary of approach required by this pronouncement.
- Presentation of a foreign currency transaction in the functional currency.
- Use of a presentation currency other than the functional currency.
- Tax effects of all exchange rate variations.
- Disclosure.
Target audience: Controllership, accounting and finance professionals, including accountants, auditors, analysts, consultants and other interested parties.