IAS 21: Difference between revisions
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== See also == | == See also == | ||
* [[Capital control]] | |||
* [[Cumulative exchange differences]] | * [[Cumulative exchange differences]] | ||
* [[Currency]] | * [[Currency]] | ||
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== Other resources == | == 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.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.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] | ||
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
