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In December 2016 the International Accounting Standards Board issued IFRIC 22 Foreign. Currency Transactions and Advance Consideration. It was developed by the 1. This Part sets standards of accounting for the translation of: (a). "foreign currency transactions", including "hedging" transactions; and,. (b). The principal issues in accounting for foreign currency transactions and foreign operations are to decide which exchange rate to use and how to recognise in the When looking at other accounting standards, the main business-relevant currency is comparable to the concept of the functional currency.This publication explores the use of the position and equivalence accounts, as mandated by the NBC, and the requirements under CIAS 21 (assumes CIFRS reporter),. Disclaimer: To the extent permitted by applicable law, the International Accounting Standards Board. (the Board) and the IFRS® Foundation (the Foundation) statements in a foreign currency and sets out requirements for the resulting financial statements to be described as complying with Indian Accounting. Standards