Amendments to IAS 21 - Lack of Exchangeability

Topic area:
Status: 17.08.2023 |
Current
Key words:
Amendment, IFRS
Initiative
Official name
Lack of Exchangeability (Amendments to IAS 21)
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
20.04.2021
Doc. code
ED/2021/4
Summary
Status
Status

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Current version
Final version
15.08.2023
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
Amendment to Regulation (EU) 2023/1803 regarding IAS 21- exchangeability (binding, Amendment, EU)
Level 2
–
Level 3 / Other
IAS 21 - The Effects of Changes in Foreign Exchange Rates (non-binding, INT)
IFRS Accounting Taxonomy 2023 - Update 1 (non-binding, Amendment, INT)

Source: IASB, ED/2021/4, 2023