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IAS 29: Financial Reporting in Hyperinflationary EconomiesScope (paras. 1-4)The restatement of financial statements (paras. 5-37)Economies ceasing to be hyperinflationary (para. 38)Disclosures (paras. 39-40)Effective date (paras. 41-42)IAS 29: Basis for Conclusions
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Version date: 9 April 2024 - onwards
Version 2 of 2

Effective date (paras. 41-42)

41 This Standard becomes operative for financial statements covering periods beginning on or after 1 January 1990.

42 IFRS 18 issued in April 2024 amended paragraphs 8 and 25. An entity shall apply those amendments when it applies IFRS 18.

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