61 This Standard supersedes IAS 21 The Effects of Changes in Foreign Exchange Rates (revised in 1993).
62 This Standard supersedes the following Interpretations:
(a) SIC-11 Foreign Exchange-Capitalisation of Losses Resulting from Severe Currency Devaluations;
(b) SIC-19 Reporting Currency-Measurement and Presentation of Financial Statements under IAS 21 and IAS 29; and
(c) SIC-30 Reporting Currency-Translation from Measurement Currency to Presentation Currency.