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Key points

This document presents the countries that are hyper-inflationary at 31 December 2021, and those that are not hyper-inflationary at that date but that should be kept under review in 2022. The quantitative data referred to in this document is based on International Monetary Fund data (World Economic Outlook database – October 2021).
IAS 29, ‘Financial reporting in hyper-inflationary economies’, should be applied by entities with a functional currency of the countries listed below (or groups with investments in entities with a functional currency of the currency of those countries) for accounting periods ending December 2021; and it should be applied as if the economy had always been hyper-inflationary.
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