WTA> IAS 21 Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › WTA> IAS 21 This topic has 0 replies, 1 voice, and was last updated 14 years ago by takamori. Viewing 1 post (of 1 total) Author Posts November 21, 2011 at 11:43 am #50602 takamoriMember Foreign currency –> Functional currency –> Presentational currency How do we determine whether it is a functional currency or presentational currency? Explanation with appropriate examples would be most appreciated. Thank you. Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In