Examlex
The Intersite Topology Generator (ISTG) is responsible for assigning one of these for each directory partition in the site:
Monetary Items
Units of currency held and assets and liabilities to be received or paid in a fixed or determinable amount of currency.
Currency Units
Units of account used as a medium of exchange, represented in forms such as dollars, euros, yen, etc.
Liabilities
Financial obligations or debts that a company owes to others, which must be settled over time through the transfer of economic benefits.
AASB 121
The Australian Accounting Standards Board document that refers to the effects of changes in foreign exchange rates on financial reporting.
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