1 Table of Contents: “... differences -- Define a Maximum Exchange Rate Difference -- Check Company Code Setting -- Foreign Currency...”

2 “... (e.g., exchange rate mechanisms, investment strategies, the impact of corporate reporting on economic...”

3 Table of Contents: “... in Accounting Estimates and Errors; IPSAS 4: The Effects of Changes in Foreign Exchange Rates; IPSAS 5...”

4 Table of Contents: “...Concepts, Rules, and Examples -- Accounts to be Remeasured Using Historical Exchange Rates...”

5 “... exchange rates on the statements of multinational corporations. Financial statement analysis gives...”

6