Lack of exchangeability

April 20, 2021

Published: IFRS

The Board has published for public consultation proposed amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates. The proposed amendments aim to help companies determine whether a currency can be exchanged into another currency, and what accounting to apply if the currency cannot be exchanged.

In this webcast Board Member Tadeu Cendon and members of the technical staff provide an overview of the Exposure Draft and answer some commonly asked questions.

The deadline for comments to the Exposure Draft is 1 September 2021.

https://www.youtube.com/watch?v=ej8HShE86kU&t=12s&ab_channel=IFRSFoundation

AEChile
AEChile
ADMINISTRATOR
PROFILE

Otras Publicaciones

Columnistas

Últimas Publicaciones