As Prescribed in IAS 21,when Re-Measuring Financial Statements of Foreign

Multiple Choice

As prescribed in IAS 21,when re-measuring financial statements of foreign operations to presentation currency,which of the following identifies all items to be remeasured at historic rates?

A) cash, accounts receivable and accounts payable
B) inventory, goodwill, property plant and equipment
C) accounts payable, unearned revenue and note payable
D) gain on sale of non-current assets, dividend revenue and dividends paid