By applying the definition provided in IAS 21 The Effects of Changes in Foreign Exchange Rates the
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By applying the definition provided in IAS 21 The Effects of Changes in Foreign Exchange Rates the following items will be regarded as a monetary item:
(a) Property, plant and equipment.
(b) Land and buildings.
(c) Inventory.
(d ) Accounts receivable.
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Related Book For
International Financial Accounting And Reporting
ISBN: 9781912350025
6th Edition
Authors: Ciaran Connolly
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