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Current stage

At its June 2023 meeting, the Committee decided to refer the matter to the IASB by recommending the IASB develop a narrow-scope amendment that addresses:

  1. the fact pattern described in the request; and
  2. a related matter of an entity whose functional currency is the currency of a non-hyperinflationary economy but that presents its financial statements in a currency of a hyperinflationary economy.


Next milestone

Decide Project Direction