Question
An Indian exporter receives a payment of USD 50,000 when
the exchange rate is ₹83/USD. At the year-end, the rate drops to ₹80/USD and the amount is still held in the foreign currency account. How is this treated under Ind AS 21?Solution
The drop in value results in an unrealised exchange loss, which must be recorded as per Ind AS 21.
16 18 25 52 116 241 457
Find the wrong number, in the given number series,
1680, 840, 2520, 630, 3150, 475
20, 95, 220, 275, 620, 895
16, 16, 32, 128, 1024, 16384
- Find the wrong number in the given number series.
32, 48, 80, 108, 162, 243 Find the wrong number in given number series.
2158, 2183, 2283, 2508, 3083, 3533
0 7 26 63 126 215
...Find the wrong number in the given number series.
119, 200, 300, 417, 565
78, 88, 118, 208, 468, 1288
5, 6, 8, 16, 38, 158