Use of a Hyperinflationary Presentation Currency by a Nonhyperinflationary Entity (IAS 21) Completed Endorsement consultation Didrik Thrane-Nielsen Vasileios Dionelis Menu: Project phase Description Documents Meeting documents Meetings Projects news Endorsement consultation 17/12/2025 Amendments to IAS 21 - Translation to a Hyperinflationary Presentation Currency - DEA - Invitation to comment.pdf Draft endorsement advice 17/12/2025 Amendments to IAS 21 - Translation to a Hyperinflationary Presentation Currency - DEA - Letter to the EC.pdf Draft endorsement advice 29/01/2026 CL01 - OIC - EFRAG DEA Amendments to IAS 21 Translation to a Hyperinflationary Presentation Currency.pdf Comment Letter Received 04/02/2026 CL02 - ICAC - EFRAG DEA Amendments to IAS 21 Translation to a Hyperinflationary Presentation Currency.pdf Comment Letter Received Exposure draft consultation 30/10/2024 CL 01 - Allianz - EFRAG DCL on IASB ED 2024-4 Translation to a Hyperinflationary Presentation Currency Proposed Amendments to IAS 21.pdf Comment Letter Received 30/10/2024 CL 02 - OIC - EFRAG DCL on IASB ED 2024-4 Translation to a Hyperinflationary Presentation Currency Proposed Amendments to IAS 21.pdf Comment Letter Received 30/10/2024 CL 03 - ICAC - EFRAG DCL on IASB ED 2024-4 Translation to a Hyperinflationary Presentation Currency Proposed Amendments to IAS 21.pdf Comment Letter Received 08/11/2024 CL 04 - DRSC - EFRAG DCL on IASB ED 2024-4 Translation to a Hyperinflationary Presentation Currency Proposed Amendments to IAS 21.pdf Comment Letter Received 23/09/2024 EFRAG Draft Comment Letter - Translation to a Hyperinflationary Presentation Currency – Proposed Amendments to IAS 21.pdf Draft comment letter 29/08/2025 EFRAG Final Comment Letter - Translation to a Hyperinflationary Presentation Currency - Proposed Amendments to IAS 21.pdf Comment Letter
Use of a Hyperinflationary Presentation Currency by a Nonhyperinflationary Entity (IAS 21) Completed Endorsement consultation Didrik Thrane-Nielsen Vasileios Dionelis
17/12/2025 Amendments to IAS 21 - Translation to a Hyperinflationary Presentation Currency - DEA - Invitation to comment.pdf Draft endorsement advice
17/12/2025 Amendments to IAS 21 - Translation to a Hyperinflationary Presentation Currency - DEA - Letter to the EC.pdf Draft endorsement advice
29/01/2026 CL01 - OIC - EFRAG DEA Amendments to IAS 21 Translation to a Hyperinflationary Presentation Currency.pdf Comment Letter Received
04/02/2026 CL02 - ICAC - EFRAG DEA Amendments to IAS 21 Translation to a Hyperinflationary Presentation Currency.pdf Comment Letter Received
30/10/2024 CL 01 - Allianz - EFRAG DCL on IASB ED 2024-4 Translation to a Hyperinflationary Presentation Currency Proposed Amendments to IAS 21.pdf Comment Letter Received
30/10/2024 CL 02 - OIC - EFRAG DCL on IASB ED 2024-4 Translation to a Hyperinflationary Presentation Currency Proposed Amendments to IAS 21.pdf Comment Letter Received
30/10/2024 CL 03 - ICAC - EFRAG DCL on IASB ED 2024-4 Translation to a Hyperinflationary Presentation Currency Proposed Amendments to IAS 21.pdf Comment Letter Received
08/11/2024 CL 04 - DRSC - EFRAG DCL on IASB ED 2024-4 Translation to a Hyperinflationary Presentation Currency Proposed Amendments to IAS 21.pdf Comment Letter Received
23/09/2024 EFRAG Draft Comment Letter - Translation to a Hyperinflationary Presentation Currency – Proposed Amendments to IAS 21.pdf Draft comment letter
29/08/2025 EFRAG Final Comment Letter - Translation to a Hyperinflationary Presentation Currency - Proposed Amendments to IAS 21.pdf Comment Letter
