My only bugbear with the annual is I wish they could have just plugged in $US & $AUD where they apply. I am sure that many will have read the whole thing maybe a little "incorrectly". Outcome for the year is a fair bit different in $AUD to $US.
Foreign currency translation
(i) Functional and presentation currency
Items included in the financial statements of each of the Group’s entities are measured using the currency of
the primary economic environment in which the entity operates (‘the functional currency’). The consolidated
financial statements are presented in Australian dollars, which is Emerald Resources NL’s functional and
presentation currency.
Ann: Annual Report, page-3
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