1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 21: The Effects of Changes in Foreign Exchange Rates
  2. IAS 21: Basis for Conclusions
  3. Capitalisation of exchange differences (paras. BC24-BC25F)
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Version date: 26 February 2020 - onwards
    Version 1 of 1    

Capitalisation of exchange differences (paras. BC24-BC25F)

Comparing proposed amendment...
BC24-BC25
Net investment in a foreign operation (paras. BC25A-BC25F)
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