二十、企业会计准则第19号——外币折算新准则充分借鉴了《国际会计准则第21号——汇率变动的影响》,规范了外币交易的会计处理、外币财务报表的折算和相关信息的披露。(一)增加了确定记账本位币的相关规定新准则明确规定了记账本位币的定义及选定记账本位币需要考虑的相关因素。记账本位币是指企业经营所处的主要经济环境中的货币。(二)增加了变更记账本位币的会计处理企业的记账本位币反映了与其相 Accounting Standards for Business Enterprises No. 19 - New Standard for Foreign Currency Conversion Fully draws on IAS 21 Impact of Exchange Rate Fluctuation, standardizes the accounting treatment of foreign currency transactions, translation of foreign currency financial statements and related information Disclosure. (A) of the new accounting rules to determine the relevant provisions of the new standard clearly defines the definition of functional currency and the selected functional currency need to consider the relevant factors. Recording currency refers to the main business environment in which the currency of the economy. (B) increased accounting changes to change the accounting standard Accounting business accounting currency reflects the phase