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Ek-kiss k baad kya hota hai?

Ek-kiss k baad kya hota hai?


socho,
sharmao mat.
STUPID!
Kya hota he bola na ?
Its easy
Ek-kiss (21) k baad
Baa-iss (22) hota hai,

Padhai par dhyan do


romance par nahi.
Ab Valentine day khatam ho chuka hai!

C.A.T Exam question

Spell the word "COW" in 13 letters.


Scientists got mad calculating it..
Even Professors couldn't answer..
Lecturers said that it's a wrong query, printing mistake, etc.
Toppers got confused..
Average students' minds went blank cursing the question setters..
Below-Average students committed suicide, unable to solve it..
BUT, Hang on,here comes Rajni Sir,
gave a cool answer.....

"SEE O DOUBLE YOU"

Husbands Wish and the Aladdin's Lamp


Husband: I found Aladdin's lamp today
Wife: wow, what did you ask for darling??

Husband: I asked him to increase your brain ten times..


Wife: oh..luv u so much.. Did he do that??

Husband: He laughed and said multiplication doesn't apply on zero...

FA man is talking to God.

The man: "God, how long is a million years?"


God: "To me, it's about a minute."
The man: "God, how much is a million dollars?"
God: "To me it's a penny."
The man: "God, may I have a penny?"
God: "Wait a minute."

Exchange Difference
Accounting Print Email

International Accounting Standard 21 (IAS 21) defines exchange difference as the difference resulting from
translating a given number of units of one currency into another currency at different exchange rates.
An entity may carry out transactions in foreign currency. The foreign currency is defined as a currency other
than the functional currency of the entity. The functional currency is the currency of the primary economic
environment in which the entity operates. If an entity deals in foreign currency transactions, it will have to
translate it foreign currency transactions into the functional currency. An entity will also have to translate its
financial statements if the presentation currency is different from the functional currency. Presentation currency
is the currency in which the financial statements are presented.
The foreign exchange market is usually a volatile market. The exchange rates of different currencies keep on
varying. Due to the changes in exchange rates, the exchange differences arise when the foreign currency
transactions are converted to functional currency or when the functional currency is translated into presentation
currency.
The exchange differences are recognized in the financial statements. The exchange differences which arise on
monetary items are reported in the income statement in the period. Monetary items are units of currency held
and assets and liabilities to be received or paid in a fixed or determinable number of units of currency.
Examples of monetary items include cash, trade receivable, trade payables, and pensions and other employee
benefits to be paid in cash.
There is one exception to the above rule. The exception is that the exchange differences that arise on
monetary items that form part of the reporting entitys net investment in a foreign operation are recognized in
the group financial statements within a separate component of equity. These exchange differences are
recognized in the profit or loss on disposal of the net investment.
The above accounting treatment was for the group financial statements. For the individual financial statements,
the exchange differences that arise on monetary items that form part of the reporting entitys net investment in
foreign operation is recognized in the profit and loss for the period.
If any gain or loss nonmonetary item is recognized in equity (for example revaluation surplus on property, plant
and equipment), any foreign exchange gain or loss is also recognized in the equity.

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