IASB proposes amendments to IAS 21 to specify when a currency is exchangeable and how to determine the exchange rate when it is not

Published on: Apr 30, 2021

The Board proposes to amend IAS 21 to specify when a currency is exchangeable into another currency and, consequently, when it is not.

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IASB proposes amendments to IAS 21 to specify when a currency is exchangeable and how to determine the exchange rate when it is not Image

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