The International Accounting Standards Board expects to publish the Exposure Draft Lack of Exchangeability on 20 April 2021. 

The document will be available to download from the Open for comment section and from the Lack of Exchangeability project page. To comment on the Exposure Draft you will need to have an IFRS Foundation account, which can be created here.

We do our best to ensure that we provide correct dates in alerts about forthcoming publications; however, circumstances may cause publication dates to change.

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Followable tags

Standards development
Consultative documents
Standards, Amendments and Interpretations
IAS 21 The Effects of Changes in Foreign Exchange Rates

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