Amendments to IAS 21 - Translating financial information into hyperinflationary currencies
Initiative
Official name
Exposure Draft - Translation to a Hyperinflationary Presentation Currency Proposed amendments to IAS 21
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
25.07.2024
Doc. code
IASB/ED/2024/4
Summary
Status
Status
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Current version
Consultation paper
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
–
Level 3 / Other
IAS 21 - The Effects of Changes in Foreign Exchange Rates
(non-binding, INT)
Source: IASB, IASB/ED/2024/4, 2024