Examlex
The amount of regulations that have been proposed because of the increased use of risk-reducing OBS derivatives is increasing.
Subsequent Measurement
The re-evaluation of an asset or liability's carrying amount at each reporting date after its initial recognition, considering factors such as depreciation or amortization.
Monetary
Relating to money or currency, often referring to financial strategies or policies involving money supply and interest rates.
Non-monetary
Refers to items or assets that cannot be easily expressed in money terms, such as certain intangible assets and physical items.
AASB 121
The Australian Accounting Standards Board guideline on the effects of changes in foreign exchange rates on financial reporting.
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