Explain how the items that arise from foreign currency transactions are translated into the functional currency when
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Explain how the items that arise from foreign currency transactions are translated into the functional currency when initially recognised in the accounting records.
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Related Book For 
Financial Reporting
ISBN: 978-0730363361
2nd Edition
Authors: Janice Loftus ,Ken Leo ,Sorin Daniliuc ,Belinda Luke ,Hong Nee Ang ,Karyn Byrnes
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