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.


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