August 15, 2023
Webcast: Lack of Exchangeability (Amendments to IAS 21)
On 15 August 2023 the International Accounting Standards Board (IASB) issued Lack of Exchangeability, which amends IAS 21 The Effects of Changes in Foreign Exchange Rates. In the webcast below, IASB Technical Staff Members Jenifer Minke-Girard and Rashida Abdryashitova explain how the IASB’s new requirements aim to address situations in which a currency is not exchangeable into another currency. T...
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