iGAAP fokussiert — Finanzberichterstattung — IASB veröffentlicht Änderungen an IAS 21 zur Bilanzierung bei fehlender Umtauschbarkeit einer Währung

Published on: 16 Aug 2023

On 15 August 2023, the IASB published Lack of Exchangeability (Amendments to IAS 21) to provide guidance to specify when a currency is exchangeable and how to determine the exchange rate when it is not.

This German-language newsletter outlines the amendments.

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