Adoption of the amendmens to IAS 21 (lack of exchangeability)
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
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
Level 2
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Level 3 / Other
Amendments to IAS 21 - Lack of Exchangeability
(non-binding, Amendment, 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