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Foreign Exchange Rates (IAS 21)
CPE Self-study

Foreign Exchange Rates (IAS 21)

Addresses requirements of IAS 21, The Effects of Changes in Foreign Exchange Rates.

$39 - $49
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Basic

CPE Credits

1

Availability

1 year

Learning Outcomes
  • Recall how an entity determines its functional currency.
  • Recognize foreign currency transactions in the functional currency.
Product Details

This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This self-study course addresses requirements of IAS 21, The Effects of Changes in Foreign Exchange Rates, including the following:

  • Functional currency definition and determination
  • How to translate a foreign currency transaction
  • Calculation and financial statement presentation of exchange differences (gains and losses)
  • Foreign subsidiary consolidation, including the calculation of goodwill

This course includes interactive learning elements and illustrative exercises with solutions.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$49.00
AICPA Members
Online
$39.00

Looking for group pricing?

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

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Credit Info
CPE Credits
Online
1
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
Familiarity with financial reporting and accounting principles under IFRS
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Accessibility

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Foreign Exchange Rates (IAS 21)
Select from the following options:
Online
$49.00
Nonmember Price
$49.00
Price excluding sales tax
$49.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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