NZ IAS 21 The Effects of Changes in Foreign Exchange Rates

  • For-profit

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 adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 28 Feb 2018
*Additional Material is restricted to those with NZ-assigned IP addresses only.