standard of fofeign currency - abcpa标准的fofeign货币abcpa

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1、StandardofForeignCurrencyStandardNo.2AccountingStandardsCommitteeDhulQada1417HMarch1997SaudiOrganizationforCertifiedPublicAccountantsSaudiOrganizationforCertifiedPublicAccountants(SOCPA)-2-StandardofForeignCurrencyStandardNo.2ContentsSubjectPage1.ScopeoftheStandar

2、d12.ObjectiveoftheStandard13.TextoftheStandard14.Disclosure35.Definitions36.EffectiveDate4SaudiOrganizationforCertifiedPublicAccountants(SOCPA)-2-StandardofForeignCurrency1.ScopeoftheStandard1.1Thisstandarddeterminestherequirementsforthemeasurement,recognitionandd

3、isclosureofforeigncurrencytransactionsinthefinancialstatementsofaprofit-orientedbusinessenterprise,irrespectiveofitssizeandlegalform.Thisstandardalsodeterminestherequirementsforthetranslationofforeigncurrencyfinancialstatementswhenpreparingconsolidatedfinancialsta

4、tements.[ 101]1.2Thetextofthisstandardshallbereadinthecontextofthestudyattachedthereto,andwithintheframeworkoftheFinancialAccountingObjectivesandConcepts.[ 102]1.3Thisstandardappliestorelativelymaterialitems.[103]2.ObjectiveoftheStandardTheobjectiveofthisstandardi

5、stodeterminethemeasurement,recognitionanddisclosureofforeigncurrencyfinancialtransactions,andthetranslationofforeigncurrencyfinancialstatementsintothelocalcurrency,sothatthefinancialstatementswouldpresentfairlytheenterprise'sfinancialpositionandresultsofoperations

6、.[ 104]3.TextoftheStandard3.1Measurementandrecognitionofforeigncurrencyfinancialtransactions:3.1.1Foreigncurrencyfinancialtransactionsarerecordedinthelocalcurrencyusingtheexchangerateineffectatthedateofthetransactions.[ 105]3.1.2Aforeigncurrencyfinancialtransactio

7、nthatproducesanasset,aliability,arevenue,anexpense,againoraloss,whichisnotsettledonthetransactiondate,shallberecordedinthelocalcurrencyattheexchangerateineffectatthedateofthetransaction.Gainorlossresultingfromdifferencesinexchangeratesatthesettlementdateshallbeinc

8、ludedintheincomestatementforthesameyear.[ 106]3.1.3Monetaryassetsandliabilitiesoftheenterprise,whicharefixedintermsoftheamountofforeigncurrency,aretrans