IAS 21: Difference between revisions

Revision as of 18:15, 22 December 2024

International Accounting Standard 21, dealing with the effects of changes in foreign exchange rates.

Issued by the International Accounting Standards Board.

IAS 21 was amended with effect from 1 January 2025, in relation to lack of exchangeability.

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 International Accounting Standard 21, dealing with the effects of changes in foreign exchange rates.
 Issued by the International Accounting Standards Board.
+IAS 21 was amended with effect from 1 January 2025, in relation to lack of exchangeability.
 == See also ==
-* [[FRS 23]]
+* [[Cumulative exchange differences]]
+* [[Currency]]
+* [[Exchange difference]]
+* [[Exchangeability]]
+* [[Foreign exchange]]
+* [[IFRIC 22]]
 * [[International Financial Reporting Standards]]
+*[[Monetary]]
+*[[Monetary asset]]
+*[[Monetary items]]
+*[[Monetary liability]]
+*[[Non-monetary items]]
+== Other resources ==
+*[https://www.iasplus.com/en/standards/ias/ias21 IAS 21 - IAS Plus summary]
+*[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2024/issued/part-a/ias-21-the-effects-of-changes-in-foreign-exchange-rates.pdf?bypass=on IAS 21 full text]
+*[https://www.iasplus.com/en/news/2023/08/ias-21 IAS 21 amendments for lack of exchangeability - IAS Plus summary]
+[[Category:Accounting,_tax_and_regulation]]
+[[Category:Manage_risks]]
-[[Category:Accounting_and_Reporting]]
+[[Category:Accounting,_tax_and_regulation]]
-[[Category:FX_Risk]]
+[[Category:Manage_risks]]