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IAS 21: The Effects of Changes in Foreign Exchange RatesObjective (paras. 1-2)Scope (paras. 3-7)Definitions (paras. 8-16)Summary of the approach required by this Standard (paras. 17-19)Estimating the spot exchange rate when a currency is not exchangeable (paragraphs A11–A17) (para. 19A)Reporting foreign currency transactions in the functional currency (paras. 20-37)Use of a presentation currency other than the functional currency (paras. 38-49)Tax effects of all exchange differences (para. 50)Disclosure (paras. 51-57B)Effective date and transition (paras. 58-60N)Withdrawal of other pronouncements (paras. 61-62)Appendix A Application guidanceAppendix B Amendments to other pronouncementsApproval by the Board of IAS 21 issued in December 2003Approval by the Board of Net Investment in a Foreign Operation (Amendment to IAS 21) issued in December 2005IAS 21: Basis for ConclusionsIntroduction (paras. BC1-BC3)Functional currency (paras. BC4-BC9)Presentation currency (paras. BC10-BC14)Translation method (paras. BC15-BC23)Capitalisation of exchange differences (paras. BC24-BC25F)BC24-BC25Net investment in a foreign operation (paras. BC25A-BC25F)Goodwill and fair value adjustments (paras. BC26-BC32)Disposal or partial disposal of a foreign operation (paras. BC33-BC40)BC33-BC35Disposal or partial disposal of a foreign operation (amendment 2011) (paras. BC36-BC40)Lack of Exchangeability (BC41-BC65)Background to the August 2023 amendments (BC41)Assessing whether a currency is exchangeable (BC42-BC52)Estimating the spot exchange rate when a currency is not exchangeable (BC53-BC57)Disclosure (BC58-BC62)Transition (BC63-BC65)Illustrative Examples accompanying IAS 21 The Effects of Changes in Foreign Exchange Rates (IE1-IE18)
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Disposal or partial disposal of a foreign operation (paras. BC33-BC40)

BC33-BC35
Disposal or partial disposal of a foreign operation (amendment 2011) (paras. BC36-BC40)
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