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

1. Current issues and further resources

1.1. Future amendments

1.2. Reporting framework differences

1.3. IFRS Interpretations Committee agenda

1.4. Further resources

2. Presentation and disclosure

2.1. Presentation and disclosure

2.2. Translation of a foreign operation

2.3. Disposal or partial disposal of a foreign operation

2.4. Translation of foreign hyperinflationary currencies

2.5. Presentation of exchange differences

2.6. Tax effects of exchange differences

2.7. Disclosure requirements of IAS 21

2.8. Disclosure requirements in other IFRS

3. Scope and definitions

3.1. Quick overview

3.1.1. Summary

3.2. Scope

3.3. Key definitions

3.4. Functional and foreign currencies

3.5. Presentation currency

3.6. Monetary and non-monetary items

4. Recognition and measurement

4.1. Initial recognition of a foreign currency transaction

4.2. Measurement at the ends of subsequent reporting periods

4.3. Exchange rate approximations

4.4. Recognition of exchange differences

4.5. Exchange differences arising on net investment in a foreign operation

4.6. Change in functional currency