NZ IAS 21

The Effects of Changes in Foreign Exchange Rates

Prescribes how to include foreign currency transactions and foreign operations in the financial statements and how to translate financial statements into a presentation currency.

  • NZ IAS 21 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: Feb 2018

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Amendments

  • Lack of Exchangeability – Periods beginning on or after
    1 Jan 2025 (early adoption permitted)

    Date of issue: Nov 2023

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Standards