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Capital, which includes all manufactured products that are used to produce other goods and services, earns
Settlement Date
The date on which a trade is finalized, and the buyer must make payment and the seller must deliver the asset.
Exchange Rates
The rate at which one currency can be exchanged for another currency, impacting international trade and investment.
Functional Currency
The primary currency of the primary economic environment in which an entity operates, typically used in its financial reporting.
IAS 21
The International Accounting Standard that provides guidance on how to account for foreign currency transactions and operations in financial statements.
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