IFR Bulletin keskittyy kansainvälisen raportoinnin viimeisimpiin kehitysaskeliin. Lisää IFRS-aiheisia julkaisuja löytyy täältä.
IFR Bulletin 2 | 2021
In this issue:
Hyperinflationary Economies for the period ended 31 December 2020
ACCOUNTING IMPACT: The financial statements of an entity,with a functional currency being the currency of a hyperinflationary country,need to be restated in accordance with IAS 29.
Certain countries are identified as hyperinflationary countriesfor the year 2020 based on the inflation forecasts published by International Monetary Fund (IMF).