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Version date: 15 August 2023 - onwards
    Version 1 of 1    

Approval by the IASB of Lack of Exchangeability issued in August 2023

Lack of Exchangeability, which amended IAS 21 The Effects of Changes in Foreign Exchange Rates, was approved for issue by 12 of 14 members of the International Accounting Standards Board (IASB). Mr Esterer and Ms Keren abstained from voting in view of their recent appointment to the IASB.

Andreas Barckow                      Chair

Linda Mezon-Hutter                 Vice-Chair

Nick Anderson

Patrina Buchanan

Tadeu Cendon

Florian Esterer

Zach Gast

Hagit Keren

Jianqiao Lu

Bruce Mackenzie

Bertrand Perrin

Rika Suzuki

Ann Tarca

Robert Uhl

Comparing proposed amendment...