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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Foreign currency accounting: determine functional currency, translate items at specified rates, and disclose exchangeability and translation effects.</h1> Ind AS 21 requires determination of an entity's functional currency and prescribes translation of foreign currency transactions and financial statements: initial recognition at the spot rate on transaction date; closing rate for monetary items at reporting date; transaction-date or fair-value measurement rates for non-monetary items; recognition of exchange differences in profit or loss except where other Ind ASs apply; special treatment for net investments in foreign operations and for presentation currencies differing from functional currencies; guidance on lack of exchangeability and estimating spot rates; and disclosure requirements.

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