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12907


Gain or loss on net monetary position


IAS 29-pr27
Gain or loss on net monetary position
is recognised in profit or loss.

IAS 29-pr26
Gain or loss on net monetary position = (1) X (2)

(1) weighted average of (1a)
(1a) difference between monetary assets and monetary liabilities

(2) the change in general price index
 

   
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