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Introduction (paras. BC1-BC3) |
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Functional currency (paras. BC4-BC9) |
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Presentation currency (paras. BC10-BC14) |
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Translation method (paras. BC15-BC23) |
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Capitalisation of exchange differences (paras. BC24-BC25F) |
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BC24-BC25 |
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Net investment in a foreign operation (paras. BC25A-BC25F) |
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Goodwill and fair value adjustments (paras. BC26-BC32) |
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Disposal or partial disposal of a foreign operation (paras. BC33-BC40) |
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BC33-BC35 |
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Disposal or partial disposal of a foreign operation (amendment 2011) (paras. BC36-BC40) |
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Lack of Exchangeability (BC41-BC65) |
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Background to the August 2023 amendments (BC41) |
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Assessing whether a currency is exchangeable (BC42-BC52) |
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Estimating the spot exchange rate when a currency is not exchangeable (BC53-BC57) |
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Disclosure (BC58-BC62) |
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Transition (BC63-BC65) |
