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Basic Question 2 of 2

Which of the following is NOT an indicator that must be assessed in determining an entity's functional currency?

A. Financing.
B. Expenses.
C. Cash flows.
D. Retained earnings.

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I am happy to say that I passed! Your study notes certainly helped prepare me for what was the most difficult exam I had ever taken.
Andrea Schildbach

Andrea Schildbach

Learning Outcome Statements

compare and contrast presentation in (reporting) currency, functional currency, and local currency;

CFA® 2025 Level II Curriculum, Volume 2, Module 12.