AcSB Exposure Draft – Lack of Exchangeability (Proposed amendments to IAS 21)
May 18, 2021
On May 18, 2021, the Accounting Standards Board (AcSB) issued its Exposure Draft that corresponds to the IASB’s Exposure Draft on this topic.
The AcSB will not be submitting a response letter to the IASB Exposure Draft. However, this decision will be reviewed throughout the comment period and reconsidered based on stakeholder feedback. As a result, stakeholders are encouraged to reply to the AcSB prior to July 15, 2021 to support their ongoing discussions.
Review the press release and exposure draft on the AcSB's website.
