Unrealized gains or losses arising from changes in
foreign exchange rates due to valuation on
balance sheet date
Answer:
Should be shown separately in the cash flow
statement as a part of the cash flows from
investing activities
Should be shown separately in the cash flow
Ostatement as a part of the cash flows from
financing activities
O Should be ignored
Should be shown separately in the cash flow
statement as a part of reconciliation of the
changes in cash balances during the year
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