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  2. Use of a Hyperinflationary Presentation Currency by a Nonhyperinflationary Entity (IAS 21)
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Use of a Hyperinflationary Presentation Currency by a Nonhyperinflationary Entity (IAS 21)

Active
Exposure draft consultation
Didrik Thrane-Nielsen
Vasileios Dionelis

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  • Description
  • Documents
  • Meeting documents

EFRAG FR TEG - CFSS Physical Meeting - 1 July 2025

07-01_-_issues_paper_-_hyperinflation_-_considerations_related_to_the_application_of_ias_29_-_efrag_fr_teg_-_cfss_2025-07-01.pdf
07-02_-_asaf_agenda_paper_ap4a_-_application_challenges_of_ias_29_-_efrag_fr_teg-cfss_25-07-01.pdf
07-03_-_asaf_agenda_paper_ap4b_-_high_inflation_and_hyperinflationary_environments_-_efrag_fr_teg-cfss_25-07-01.pdf

EFRAG FR TEG Webcast Meeting 12 June 2025

07-01 - Issues paper - Translation to a Hyperinflationary Presentation Currency - EFRAG FR TEG 2025-06-12.pdf

EFRAG FR TEG Webcast Meeting 5 November 2024

02-01 - Translation to a Hyperinflationary Presentation Currency – Proposed Amendments to IAS 21 - Cover note - EFRAG FR TEG 2024-11-05.pdf
02-02 - Translation to a Hyperinflationary Presentation Currency - Proposed amendments to IAS 21 - Final Comment Letter - EFRAG FR TEG 24-11-05.pdf
02-03 - Translation to a Hyperinflationary Presentation Currency - Final Comment Letter - Track Changes version - EFRAG FR TEG 24-11-05.pdf

EFRAG FR TEG Webcast Meeting 13 September 2024

06-01 - Translation to a Hyperinflationary Presentation Currency – Proposed Amendments to IAS 21 - Cover note - EFRAG FR TEG 2024-09-13.pdf
06-02 - Translation to a Hyperinflationary Presentation Currency – Proposed Amendments to IAS 21 - Draft Comment letter - EFRAG FR TEG 24-09-13.pdf
06-03 – IASB Exposure draft - Translation to a Hyperinflationary Presentation Currency – Proposed Amendments to IAS 21 - EFRAG FR TEG 2024-09-13.pdf

EFRAG FR TEG Webcast Meeting 3 June 2024

05-01 - Issues paper - Use of a hyperinflationary presentation currency by a non-hyperinflationary entity - EFRAG FR TEG 24-06-03.pdf
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