NZ IAS 21

The Effects of Changes in Foreign Exchange Rates


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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 – Periods beginning on or after
    1 Jan 2025 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Feb 2024

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Amendments

  • Lack of Exchangeability – Periods beginning on or after
    1 Jan 2025 (early adoption permitted)

    Date of issue: Nov 2023

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  • Lack of Exchangeability RDR (Tier 2 disclosure concessions)

    Date of issue: Jan 2024

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Previous version

  • NZ IAS 21 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: Feb 2018

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