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ISCA seeks comments on IASB’s ED Translation to a Hyperinflationary Presentation Currency (Proposed amendments to IAS 21).
The ED proposes to improve information for investors in a cost-effective manner by requiring an entity to translate amounts from a functional currency that is the currency of a non-hyperinflationary economy to a presentation currency that is the currency of a hyperinflationary economy using the closing rate at the date of the most recent statement of financial position.
ISCA requires all comments to be submitted to professionalstandards@isca.org.sg by 4 October 2024 (Friday).
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