the porject manager intriduced the agenda paper . She indicated that the issue was discussed in november 2014 and in that meeting the interpreations committee tentatovely decided to dovelop guidance on identifying the date of the transaction for revenue transactions denominated in foreign currency ad an interpragaph 22 of ias 21
.she said that ias 21 required that a foreign currency transaction of paragaph on inital recognition in the functional currency