iGAAP in Focus — Financial reporting: IASB amends IAS 21 to clarify when a currency is exchangeable and how to determine the exchange rate when it is not

Published on: 23 Aug 2023

This iGAAP in Focus 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.

Download

ias 21 Image

Related Topics

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.