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108Accounting Standard (AS) 11The Effects of Changes in Foreign Exchange Rates Contents OBJECTIVE SCOPE DEFINITIONSParagraphs 16 7FOREIGN CURRENCY TRANSACTIONS816Initial Recognition810Reporting at

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What is accounting standard as 11?

Accounting Standard AS 11 relates to the effects of changes in foreign exchange rates. It provides guidelines on how to account for foreign currency transactions and translations in the financial statements.

Who is required to file accounting standard as 11?

All companies that have foreign currency transactions or operations and are preparing financial statements as per Indian Accounting Standards are required to comply with accounting standard AS 11.

How to fill out accounting standard as 11?

To fill out accounting standard AS 11, companies need to follow the guidelines and requirements mentioned in the standard. This includes correctly identifying foreign currency transactions, determining exchange rates, and accounting for any gains or losses arising from such transactions.

What is the purpose of accounting standard as 11?

The purpose of accounting standard AS 11 is to provide a consistent framework for accounting for foreign currency transactions and translating financial statements of foreign entities. It ensures that financial statements accurately reflect the impact of foreign exchange rate fluctuations.

What information must be reported on accounting standard as 11?

Accounting standard AS 11 requires companies to report information related to foreign currency transactions, exchange rates, gains or losses on such transactions, and the translation of foreign currency financial statements into the reporting currency.

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