AASB 121 Requires That the Financial Report Disclose Which of the Following

question 8

Multiple Choice

AASB 121 requires that the financial report disclose which of the following?

• A)The net exchange differences recognised in OCI and accumulated in a separate component of equity.
• B)The amount of exchange differences recognised in the profit or loss for the period other than those that relate to financial instruments measured at fair value through profit or loss.
• C)Any change in functional currency and reason for change.
• D)All of the above.