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[Draft] Endorsement Criteria Assessment of Translation to a Hyperinflationary Presentation Currency (IAS 21)

27 April 2026

The UKEB is seeking stakeholder comment on the [Draft] Endorsement Criteria Assessment of Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates). Stakeholders are invited to provide feedback via the Invitation to Comment Form.

Responses should be emailed to [email protected]. Click for further details. Stakeholder comments are welcome until close of business on 27 July 2026.