12. Why are gains/losses on translation taken to a foreign currency translation reserve rather than to profi

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12. Why are gains/losses on translation taken to a foreign currency translation reserve rather than to profi t or loss for the period?

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Applying IFRS Standards

ISBN: 9781119159223

4th Edition

Authors: Ruth Picker, Kerry Clark, John Dunn, David Kolitz, Gilad Livne, Jance Loftus, Leo Van Der Tas

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