Under AASB 121 The Effects of Changes in Foreign Exchange Rates, an entity must disclose...
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Accounting
Under AASB 121 The Effects of Changes in Foreign Exchange Rates, an entity must disclose which of the following items in particular? I. The amount of exchange differences included in profit or loss of the period. II. The amount of the exchange difference included directly in share capital during the period. III. Whether a change in the functional currency has occurred. IV. The reason for using a presentation currency that is different from the functional currency. I and IV only. II and III only. I, III and IV only. I, II, III and IV.
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