Under AASB 121/IAS 21 the Effects of Changes in Foreign

question 12

Multiple Choice

Under AASB 121/IAS 21 The Effects of Changes in Foreign Exchange Rates, an entity must disclose which of the following items in particular? I. The amount of exchange differences included in profit or loss of the period.
II) The amount of the exchange difference included directly in share capital during the period.
III) Whether a change in the functional currency has occurred.
IV) The reason for using a presentation currency that is different from the functional currency.

• A) I, II, III and IV
• B) II and III only
• C) I, III and IV only
• D) I and IV only

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Definitions:

Transcranial Direct Current Stimulation

A form of neurostimulation that uses constant, low direct current delivered via electrodes on the head to modulate neuronal activity.

Milliamps

A unit of electric current equal to one-thousandth of an ampere, used to measure the intensity of an electrical current.

Depressed Person

An individual experiencing depression, characterized by persistently low mood, a significant decrease in interest or pleasure in activities, and a range of physical and cognitive symptoms, affecting daily functioning.

Neurogenesis

The process of generating new neurons in the brain, contributing to brain plasticity and learning.