Classification of a Foreign Exchange Difference from an Intragroup Monetary Liabilities and Assets in Multinational Telecommunication Companies Under IFRS 18

Please use this identifier to cite or link to this item: http://hdl.handle.net/20.500.12188/34520

Title:	Classification of a Foreign Exchange Difference from an Intragroup Monetary Liabilities and Assets in Multinational Telecommunication Companies Under IFRS 18
Authors:	Serafimoski, Miroslav
Keywords:	IFRS18 Exchange differences classification Operating, financing and investing category Profit and loss statement structure Accounting presentation
Issue Date:	Dec-2025
Publisher:	Faculty of Economics-Skopje, Ss. Cyril and Methodius University in Skopje
Conference:	6th International Conference "Economic and Business Trends Shaping the Future"
URI:	http://hdl.handle.net/20.500.12188/34520
DOI:	10.47063/EBTSF.2025.0039
Appears in Collections:	Conference Proceedings: Economic and Business Trends Shaping the Future

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