Global Definitions Database

Access, learn and discover all terms related to the non-listed real estate sector.

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Foreign exchange difference

IFRS defines exchange difference as the difference resulting from translating a given number of units of one currency into another currency at different exchange rates. In the context of the SDDS, it includes exchange movements and valuation of hedge instruments.

Source: INREV | Date: 20 March 2020 | ID: D0204 | Version: 3