NZ IAS 21 The Effects of Changes in Foreign Exchange Rates

  • For-profit
  • Archived Standards

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 2018

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)
  • NZ IAS 21 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2015 (excl NZ IFRS 9)
  • NZ IAS 21 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

    Date of issue: Nov 2012 Date compiled to: 30 Nov 2012 (excl NZ IFRS 9)
  • NZ IAS 21 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

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