IAS 21: Lack of Exchangeability
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
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
–
Source: IASB, ED/2021/4, 2023