foreign currency transactions includes which of the following transactions ........

Accountancy (Phase -I & II) Accounting standards

foreign currency transactions includes which of the following transactions

buying or selling of goods or services where prices are expressed in a foreign currency

borrowing or lending funds where the amounts receivable or payable are expressed in a foreign currency

the ones where the business entity is one of the parties to an unperformed foreign exchange contract

All of the above mentioned

foreign currency transactions include transactions like:

buying or selling of goods or services where prices are expressed in a foreign currency
borrowing or lending funds where the amounts receivable or payable are expressed in a foreign currency
the ones where the business entity is one of the parties to an unperformed foreign exchange contract
purchasing or disposing off assets, incurring or settling liabilities that are expressed in a foreign currency