IFRS in Focus — 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: 23 Apr 2021

This IFRS in Focus outlines the proposed amendments to IAS 21 set out in Exposure Draft ED/2021/4 Lack of Exchangeability (Proposed amendments to IAS 21) published by the IASB on 20 April 2021.

Download

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.