Need to know — 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: 26 Apr, 2021

This Need to know outlines the proposed amendments to IAS 21 The Effects of Foreign Exchange Rates set out in Exposure Draft ED/2021/4 Lack of Exchangeability (Proposed amendments to IAS 21), published by the International Accounting Standards Board (IASB) in April 2021.

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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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