Use of a Hyperinflationary Presentation Currency by a Nonhyperinflationary Entity (IAS 21), Endorsement consultation | EFRAG

EFRAG issues Endorsement Advice on Amendments to IAS 21

EFRAG recommends EU endorsement of Amendments to IAS 21, concluding the translation approach improves consistency and comparability

Read more about EFRAG issues Endorsement Advice on Amendments to IAS 21

EFRAG launches consultation on Draft Endorsement Advice for Amendments to IAS 21

Stakeholders are invited to comment on the proposed rules for translating to a hyperinflationary presentation currency by 2 February 2026.

Read more about EFRAG launches consultation on Draft Endorsement Advice for Amendments to IAS 21

EFRAG issues Final Comment Letter on the IASB ED Translation to a Hyperinflationary Presentation Currency - Proposed amendments to IAS 21

Read now EFRAG's key recommendations for clarity and improved disclosures.

Read more about EFRAG issues Final Comment Letter on the IASB ED Translation to a Hyperinflationary Presentation Currency - Proposed amendments to IAS 21

EFRAG issues draft comment letter on the IASB ED Translation to a Hyperinflationary Presentation Currency - Proposed amendments to IAS 21

Read more about EFRAG issues draft comment letter on the IASB ED Translation to a Hyperinflationary Presentation Currency - Proposed amendments to IAS 21