The supreme act of surrender which the believer is called to emulate is the surrender of Christ first as coming into the world as God incarnate and then the surrender to the Cross in the act of sacrificial atonement, breaking the curse of sin and death from the Fall.
Foreign Currency Effects. What are 'Foreign Currency Effects'. Foreign currency effects are gains or losses on foreign investments due to changes in the relative value of assets denominated in a currency other than the principal currency with which a company normally conducts business.
IAS 21 The Effects of Changes in Foreign Exchange Rates outlines how to account for foreign currency transactions and operations in financial statements, and also how to translate financial statements into a presentation currency.. the entity reports the effects of such translation in accordance with paragraphs 20-37 [reporting foreign currency transactions in the functional currency] and 50 [reporting the tax effects of exchange differences].