IAS 21: Difference between revisions

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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]]
* [[Cumulative exchange differences]]
* [[Currency]]
* [[Currency]]
* [[Exchange difference]]
* [[Exchange difference]]
* [[Exchangeability]]
* [[Foreign exchange]]
* [[Foreign exchange]]
* [[IFRIC 22]]
* [[IFRIC 22]]
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== External link ==
== Other resources ==
*[https://www.iasplus.com/en/standards/ias/ias21 IAS 21 - IAS Plus]
*[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:Accounting,_tax_and_regulation]]
[[Category:Manage_risks]]
[[Category:Manage_risks]]

Latest revision as of 22:14, 24 December 2024