Need to know — IASB amends IAS 21 to clarify when a currency is exchangeable and how to determine the exchange rate when it is not

Published on: 20 Sep, 2023

This Need to know explains Lack of Exchangeability (Amendments to IAS 21) published by the IASB in August 2023 to provide guidance to specify when a currency is exchangeable and how to determine the exchange rate when it is not.

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Need to know — IASB amends IAS 21 to clarify when a currency is exchangeable and how to determine the exchange rate when it is not Image

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