IAS 21 - The Effects of Changes in Foreign Exchange Rates

Topic area:
Status: 01.07.1983 |
Archived
Key words:
IFRS
Initiative
Official name
IAS 21 The Effects of Changes in Foreign Exchange Rates
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
01.04.2001
Doc. code
-
Summary
Status
Status

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Current version
Updated version
01.07.1983
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
Amendments to IAS 21 - Translating financial information into hyperinflationary currencies (non-binding, Amendment, INT)
Amendments to IAS 21 - Lack of Exchangeability (non-binding, Amendment, INT)

Source: IASB, IAS 21 The Effects of Changes in Foreign Exchange Rates, 1983