Thursday, October 06, 2005

DTC 1 Proposed Amendments to FRS 21 The Effects of Changes in Foreign Exchange Rates


This draft Technical Correction 1 – Proposed Amendments to FRS 21 The
Effects of Changes in Foreign Exchange Rates—Net Investment in a Foreign
Operation is published by the Council on Corporate Disclosure and Governance
(CCDG) for comment only. The proposals may be modified in the light of the
comments received before being issued in final form as amendments to FRS 21.
Comments on the draft Technical Correction should be submitted in writing so as
to be received by 19 October 2005.

See full Draft, in pdf format.