Adoption of the amendmens to IAS 21 (lack of exchangeability)

Topic area:
Status: 18.01.2024 |
Aktuell
Key words:
IFRS
Initiative
Official name
EFRAG’s Letter to the European Commission Regarding Endorsement of the amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability
Type
Regulation
Level 1
Initiator
EFRAG
Submitted
28.09.2023
Doc. code
-
Summary
Status
Status

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Current version
Final version
09.01.2024
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Application of international accounting standards (IAS-Regulation) (binding, EU)
Level 2
–
Level 3 / Other
IAS 21: Lack of Exchangeability (non-binding, INT)

Source: EFRAG, EFRAG’s Letter to the European Commission Regarding Endorsement of the amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability, 2024