Average Currency

It is the currency in a country, where the forces and rules of market determine the prices of the products and services; III. It is the currency where they are refined and paid the main costs for elaboration of the goods or supply of the services; IV. It is the currency for which if they catch resources, in such a way proper how much of third, to finance its activities; v. the currency where the prescriptions are received. (DISGNOSTIC? , 2006, NOT PAGINADO) b) Monetary Item: they are those represented by money or rights to be received and obligations to be eliminated in money; (COMMITTEE? , 200-, P. 04) c) Not-Monetary Item: they are those represented by asset and liabilities that will not be received or eliminated in money; (Ibid. p. 04) d) Foreign Currency: it is the different currency of the functional currency of an entity; (Ibid.

p. 04) e) Currency of Presentation: it is the currency in which the countable demonstrations are presented; (Ibid. p. 04) f) Tax of Exchange: The exchange tax is the price, in national current currency, of a unit of foreign currency (ROSSETTI, 2000, P. 895).

g) Exchange variation: it is the resultant difference of the conversion of a value in a currency for a value in another currency, the different exchange taxes; (COMMITTEE? , 200-, P. 04) h) Current Dollar: the Real in the date of the closing is the value of the dollar in relation of Rocking; i) Historical dollar: it is the dollar quoted in relation to the Real at the beginning of the opening of the Rocking; j) Average dollar: it is the originary dollar of the addition of the dollar of the beginning with the one of the closing of the Rocking divided for 2 (two). 4,2 Patrimonial rocking translated and converted According to YOU WENT 21 with its interpretation in CPC 02, an entity also can present its demonstrations in any currency, that is, if the presentation currency to differ from the functional currency will use the method of conversion of the currency.