FAR comments: Tentative Agenda Decision – Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (Asset) (IFRS 18 Presentation and Disclosure in Financial Statements)

FAR, the Institute for the Accountancy Profession in Sweden, is responding to IASB’s invitation to comment on the Tentative Agenda Decision (TAD) Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (Asset) (IFRS 18 Presentation and Disclosure in Financial Statements).