Which of the Following Items Is Within the Scope of IAS

question 35

Multiple Choice

Which of the following items is within the scope of IAS 21 The Effects of Changes in Foreign Exchange Rates?

• A)translation of cash flows from foreign operations
• B)presentation in a statement of cash flows of the cash flows arising from transactions in a foreign currency
• C)hedge accounting for hedging a net investment in a foreign operation
• D)presentation of an entity's financial statements in a foreign currency