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Chapter 4 — Foreign Currency Transactions4.1 Overview4.2 Initial Measurement of Foreign Currency Transactions4.3 Subsequent Measurement of Foreign Currency Transactions4.4 Investments in Debt and Equity Securities4.5 Debt4.6 Equity Transactions4.7 Refundable Deposits and Advances4.8 Contract Assets and Contract Liabilities 4.9 Inventories4.10 Property, Plant, and Equipment4.11 Leases4.12 Share-Based Payments4.13 Deferred Taxes4.14 Warranty Obligations4.15 Sales With a Right of Return4.16 Sales of Future Revenues4.17 Debt-for-Equity Swap4.18 Capitalized Interest4.19 Defined Benefit Pension Plans4.20 AROs and Environmental Remediation Liabilities
Chapter 4 — Foreign Currency Transactions4.1 Overview4.2 Initial Measurement of Foreign Currency Transactions4.3 Subsequent Measurement of Foreign Currency Transactions4.4 Investments in Debt and Equity Securities4.5 Debt4.6 Equity Transactions4.7 Refundable Deposits and Advances4.8 Contract Assets and Contract Liabilities 4.9 Inventories4.10 Property, Plant, and Equipment4.11 Leases4.12 Share-Based Payments4.13 Deferred Taxes4.14 Warranty Obligations4.15 Sales With a Right of Return4.16 Sales of Future Revenues4.17 Debt-for-Equity Swap4.18 Capitalized Interest4.19 Defined Benefit Pension Plans4.20 AROs and Environmental Remediation Liabilities