Beruflich Dokumente
Kultur Dokumente
Current non
current rate
method
CA
CL
Monetary non
monetary
method
All liabilities
CA except
inventory
Historical rate
FA
LTL
Inventory
FA
Average rate
Income
statement
items except
those related
to FA
Income
statement
items except
those related
to FA
Current rate
All items
Temporal
All liabilities
CA
Inventory if
shown at
market price
FA
Inventory if
not shown at
market price
Income
statement
items except
those related
to FA