The IASB issues amendments to IAS 21

The IASB recently issued amendments to IAS 21, The Effects of Changes in Foreign Exchange Rates, effective for annual reporting periods beginning on or after 1 January 2025.

For further information on the new requirements and their benefits, watch the webcast on:

https://www.ifrs.org/projects/completed-projects/2023/lack-of-exchangeability-research/webcast-lack-of-exchangeability-amendments-to-ias-21/

The amendments will be consolidated into IAS 21 and IFRS 1 in March 2024, when they will be available for users with free website registration.

Recent Articles