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The International Accounting Standards Board expects to issue Lack of Exchangeability, which amends IAS 21 The Effects of Changes in Foreign Exchange Rates, on 15 August 2023.

IFRS Digital Subscribers and IFRS Digital and Print subscribers will be able to download the document from the IFRS Accounting Standards Navigator and from the project page.

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IFRS Accounting Standards development
IAS 21 The Effects of Changes in Foreign Exchange Rates