Preliminary revised version of IAS 21 is available
01 Dec 2003
The IASB is making available on-line to subscribers the "preliminary final" texts of Standards being revised in the Improvements Project.
Subscribers can now download IAS 21, The Effects of Changes in Foreign Exchange Rates, from the IASB Website. The IASB has previously released the preliminary final texts of IASs 2, 10, 16, 24, and 33.