File: 12-100-28

Scope and Content

"R" inscribed on the cover.

Contains material concerning foreign currency translations. Contains papers concerning the drafting of another exposure draft on foreign currency operations, following the exposure period of ED21. Contains material relating to discussion of the issue at ASC meetings, and at meetings of the ICAEW's Technical and Research Committee [T&ResC]. Contains T&ResC reports to the ASC and drafts of an exposure draft. Contains manuscript notes of a T&ResC working party meeting. Contains a ballot draft of ED27, "Accounting for Foreign Currency Translations". Contains material relating to the public hearings on ED27.