Which of the Following Items Is Not Within the Scope

question 37

Multiple Choice

Which of the following items is not within the scope of IAS 21 The Effects of Changes in Foreign Exchange Rates?

• A)foreign currency denominated loans
• B)bank deposits in foreign currency
• C)investments in foreign operations
• D)foreign currency derivatives

---

Definitions:

Access Status Bar

A feature in software that displays important information about the current state of the program or document at the bottom of the window.

Form View

A perspective or mode in database and form applications that allows users to view, enter, or edit data in a structured format.

Validation Rules

Criteria or constraints applied to data entering a database to ensure accuracy, consistency, and reliability of the data.

Entity Integrity

A concept in database management ensuring that each table has a primary key and that this key uniquely identifies each row in the table.