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International Financial Reporting Standards (IFRS) Notes

	IFRS Notes
12105	Exchange differences IAS 21-pr28 For monetary items, exchange differences are recognised in profit or loss IAS 21-pr30 For non-monetary items of (1) exchange differences are recognised in profit or loss (1) gain or loss on these non-monetary items is recognised in profit or loss For non-monetary items of (2) exchange differences are recognised in other comprehensive income (2) gain or loss on these non-monetary items is recognised in other comprehensive income

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