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a. Foreign currency transaction gains and losses. b.The amount resulting from translating foreign currency financial statements into the reporting currency. c. Re measurement gains and losses. d. Accounting not in accordance with generally accepted accounting principles.
IAS21 deals with that issue. it depends on whether we are talkinf about monetory asset ot non monetery asset.Gain or losses on monetory assets are recognised in income statement .
Option 'a'.
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