Objective
 

1-2

Scope
 

3-7

Definitions
 

8-16

Elaboration on the Definitions
 

9-16

Functional Currency

9-14

Net Investment in a Foreign Operation

15-15A

Monetary Items

16

Summary of the Approach Required by This Standards
 

17-19

Reporting Foreign Currency Transactions in the Functional Currency
 

20-37

Initial Recognition
 

20-22

Reporting at Subsequent Balance Sheet Dates
 

23-26

Recogntion of Exchange Differences
 

27-34

Change in Functional Currency
 

35-37

Use of a Presentation Currency Other than the Functional Currency
 

38-49

Translation to the Presentation Currency
 

38-43

Translation of a Foreign Operation
 

44-47

Disposal of a Foreign Operation
 

48-49

Tax Effects of all Exchange Differences
 

50

Disclosure
 

51-57

Effective Date and Transition
 

58-60

Withdrawal of Other Pronouncements
 

61-62

Appendix

A1-A9