An Exchange Difference Is 'Realised

question 8

Multiple Choice

An exchange difference is 'realised':

• A) on initial recognition of a monetary asset.
• B) on remeasurement of a monetary liability at the end of the reporting period.
• C) when the exchange rate changes between initial recognition and cash settlement.
• D) when the exchange rate changes between initial recognition and end of reporting period.

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Definitions:

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