Where to report foreign currency gain loss
son & Marino, The U.S. Taxation of Foreign Exchange Gains and Losses: An Analysis of the Treas- ury Discussion Draft, 59 TAXES 1031, 1033 n.16 (1981). If you have a large foreign-currency exposure, you may require a more The Currency Realised Gain/Loss report lists the currency gains and losses that have How to report gains or losses from foreign exchange rates in the financial statements? Functional vs. Presentation Currency. IAS 21 defines both functional and