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International Financial Reporting Standards (IFRS)
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International Financial Reporting Standards (IFRS) Notes

	IFRS Notes
12104	Foreign currency translation at the end of reporting period IAS 21-pr23 At the end of reporting period, foreign currency monetary items are translated using (1) (1) closing rate foreign currency non-monetary items measured in historical cost are translated using (2) (2) exchange rate at transaction date foreign currency non-monetary items measured in fair value are translated using (3) (3) exchange rate at the date of fair value determination

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