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In today’s global business environment, it is common for a reporting entity to have transactions in foreign currencies and to have foreign operations.
This chapter addresses the key elements of presentation and disclosure related to the impact of foreign currency.
See FSP 6.11 for information on presenting the cash flows of foreign operations.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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