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… The following terms are used in this Standard with the meanings specified: …

… an intragroup monetary asset (or liability), whether short-term or long-term, cannot be eliminated against the corresponding …

… closing rate; (b) non-monetary items that are measured in terms of historical cost in a foreign currency shall be …

… The carrying amount of an item is determined in conjunction with other relevant Standards. For … example, property, plant and equipment may be measured in terms of fair value or historical cost in accordance with … Plant and Equipment . Whether the carrying amount is determined on the basis of historical cost or on the basis of …

… about the foreign operation; and  (c) the nature and terms of any contractual arrangements that could require the …

… paragraphs 32 and 33 . Such monetary items may include long-term receivables or loans. They do not include trade …

… The carrying amount of some items is determined by comparing two or more amounts. For example, the … is measured in a foreign currency, the carrying amount is determined by comparing: (a) the cost or carrying amount, as … at the exchange rate at the date when that amount was determined (ie the rate at the date of the transaction for an …

… Interpretation of Standards ). For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …