The Effects of Changes in Foreign Exchange Rates (IAS 21)

1. [Current issues and further resources](https://library.croneri.co.uk/cch_uk/niffs/ifs29-5)

1.1. [Future amendments](https://library.croneri.co.uk/cch_uk/niffs/ifs29-5-2)

1.2. [Reporting framework differences](https://library.croneri.co.uk/cch_uk/niffs/ifs29-5-3)

1.3. [IFRS Interpretations Committee agenda](https://library.croneri.co.uk/cch_uk/niffs/ifs29-5-4)

1.4. [Further resources](https://library.croneri.co.uk/cch_uk/niffs/ifs29-5-5)

2. [Presentation and disclosure](https://library.croneri.co.uk/cch_uk/niffs/ifs29-4)

2.1. [Presentation and disclosure](https://library.croneri.co.uk/cch_uk/niffs/ifs29-4x)

2.2. [Translation of a foreign operation](https://library.croneri.co.uk/cch_uk/niffs/ifs29-4-2)

2.3. [Disposal or partial disposal of a foreign operation](https://library.croneri.co.uk/cch_uk/niffs/ifs29-4-3)

2.4. [Translation of foreign hyperinflationary currencies](https://library.croneri.co.uk/cch_uk/niffs/ifs29-4-4)

2.5. [Presentation of exchange differences](https://library.croneri.co.uk/cch_uk/niffs/ifs29-4-5)

2.6. [Tax effects of exchange differences](https://library.croneri.co.uk/cch_uk/niffs/ifs29-4-6)

2.7. [Disclosure requirements of IAS 21](https://library.croneri.co.uk/cch_uk/niffs/ifs29-4-7)

2.8. [Disclosure requirements in other IFRS](https://library.croneri.co.uk/cch_uk/niffs/ifs29-4-8)

3. [Scope and definitions](https://library.croneri.co.uk/cch_uk/niffs/ifs29-2)

3.1. [Quick overview](https://library.croneri.co.uk/cch_uk/niffs/ifs29-1)

3.1.1. [Summary](https://library.croneri.co.uk/cch_uk/niffs/ifs29-1-2)

3.2. [Scope](https://library.croneri.co.uk/cch_uk/niffs/ifs29-2-1)

3.3. [Key definitions](https://library.croneri.co.uk/cch_uk/niffs/ifs29-2-2)

3.4. [Functional and foreign currencies](https://library.croneri.co.uk/cch_uk/niffs/ifs29-2-3)

3.5. [Presentation currency](https://library.croneri.co.uk/cch_uk/niffs/ifs29-2-4)

3.6. [Monetary and non-monetary items](https://library.croneri.co.uk/cch_uk/niffs/ifs29-2-5)

4. [Recognition and measurement](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3)

4.1. [Initial recognition of a foreign currency transaction](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3-1)

4.2. [Measurement at the ends of subsequent reporting periods](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3-2)

4.3. [Exchange rate approximations](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3-3)

4.4. [Recognition of exchange differences](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3-4)

4.5. [Exchange differences arising on net investment in a foreign operation](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3-5)

4.6. [Change in functional currency](https://library.croneri.co.uk/cch_uk/niffs/ifs29-3-6)