Global Standards for the world economy

Wednesday 07 December 2016

Banner graphic

Foreign exchange restrictions and hyperinflation

The Effects of Changes in Foreign Exchange Rates: Foreign exchange restrictions and hyperinflation


 Issues rejected (agenda decision)

IAS 21 The Effects of Changes in Foreign Exchange Rates: Foreign exchange restrictions and hyperinflation

The Interpretations Committee received a request for guidance on the translation and consolidation of the results and financial position of foreign operations in Venezuela.

Project stages

Deliberations

Completion date: November 2014