IAS 21: Difference between revisions
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International Accounting Standard 21, dealing with the effects of changes in foreign exchange rates. | International Accounting Standard 21, dealing with the effects of changes in foreign exchange rates. | ||
Issued by the International Accounting Standards Board. | 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 == | == See also == | ||
* [[ | * [[Capital control]] | ||
* [[Cumulative exchange differences]] | |||
* [[Currency]] | |||
* [[Exchange difference]] | |||
* [[Exchangeability]] | |||
* [[Foreign exchange]] | |||
* [[IFRIC 22]] | |||
* [[International Financial Reporting Standards]] | * [[International Financial Reporting Standards]] | ||
*[[Monetary]] | |||
*[[Monetary asset]] | |||
*[[Monetary items]] | |||
*[[Monetary liability]] | |||
*[[Non-monetary items]] | |||
== Other resources == | |||
*[https://www.treasurers.org/hub/treasurer-magazine/ias21-what-treasurers-need-know-about-forex-accounting-standard-amendments IAS 21: what treasurers need to know about forex accounting standard amendments - From 1 January 2025, changes to the international accounting standard on foreign exchange rates could present challenges for those dealing with strict capital controls 13 December 2024 - David Passarinho, senior financial reporting expert at Huawei Global Finance (UK) Ltd - The Treasurer online] | |||
*[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,_tax_and_regulation]] | |||
[[Category:Manage_risks]] | |||
Latest revision as of 22:14, 24 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.
See also
- Capital control
- 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
- IAS 21: what treasurers need to know about forex accounting standard amendments - From 1 January 2025, changes to the international accounting standard on foreign exchange rates could present challenges for those dealing with strict capital controls 13 December 2024 - David Passarinho, senior financial reporting expert at Huawei Global Finance (UK) Ltd - The Treasurer online
- IAS 21 - IAS Plus summary
- IAS 21 full text
- IAS 21 amendments for lack of exchangeability - IAS Plus summary
