xmlns:atom="http://www.w3.org/2005/Atom"
Introductory Text
1.Citation, commencement and effect
2.Interpretation
3.Currency
4.Exchange gain or loss : general
5.Exchange gain or loss arising from loan relationship assets or liabilities
6.If an asset is accounted for as available-for-sale, the exchange...
7.Exchange gain or loss arising from derivative contracts
8.Calculation of residual profit and loss
9.(1) Where there is a fair value profit, the residual...
Signature
Explanatory Note