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IASB proposes amendments to IAS 21

The IASB issued an exposure draft of a proposal that would help companies determine whether a currency can be exchanged into another currency and what accounting should be applied if it cannot be exchanged. IAS 21, The Effects of Changes in Foreign Exchange Rates, currently does not include guidance on the accounting to apply when a currency cannot be exchanged. Comments on the proposal are due by September 1.

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