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 EFRAG FR TEG Online Meeting - 11 February 2026 11-01_-_issues_paper_-_ias_28_fair_value_option_-_efrag_fr_teg_2026-02-11.pdf EFRAG FRB & EFRAG FR TEG Joint Online Meeting - 17 December 2025 08-03 - DEA - Invitation to comment - Translation to a Hyperinflationary Presentation Currency - EFRAG FRB and EFRAG FR TEG 25-12-17.pdf 08-04 - EC letter to EFRAG requesting endorsement advice on the Amendments to IAS 21 - EFRAG FRB and EFRAG FR TEG - 25-12-17.pdf EFRAG FR TEG - CFSS Physical Meeting - 1 July 2025 07-01_-_issues_paper_-_hyperinflation_-_considerations_related_to_the_application_of_ias_29_-_efrag_fr_teg_-_cfss_2025-07-01.pdf 07-02_-_asaf_agenda_paper_ap4a_-_application_challenges_of_ias_29_-_efrag_fr_teg-cfss_25-07-01.pdf 07-03_-_asaf_agenda_paper_ap4b_-_high_inflation_and_hyperinflationary_environments_-_efrag_fr_teg-cfss_25-07-01.pdf EFRAG FR TEG Webcast Meeting 12 June 2025 07-01 - Issues paper - Translation to a Hyperinflationary Presentation Currency - EFRAG FR TEG 2025-06-12.pdf EFRAG FR TEG Webcast Meeting 5 November 2024 02-01 - Translation to a Hyperinflationary Presentation Currency – Proposed Amendments to IAS 21 - Cover note - EFRAG FR TEG 2024-11-05.pdf 02-02 - Translation to a Hyperinflationary Presentation Currency - Proposed amendments to IAS 21 - Final Comment Letter - EFRAG FR TEG 24-11-05.pdf 02-03 - Translation to a Hyperinflationary Presentation Currency - Final Comment Letter - Track Changes version - EFRAG FR TEG 24-11-05.pdf EFRAG FR TEG Webcast Meeting 13 September 2024 06-01 - Translation to a Hyperinflationary Presentation Currency – Proposed Amendments to IAS 21 - Cover note - EFRAG FR TEG 2024-09-13.pdf 06-02 - Translation to a Hyperinflationary Presentation Currency – Proposed Amendments to IAS 21 - Draft Comment letter - EFRAG FR TEG 24-09-13.pdf 06-03 – IASB Exposure draft - Translation to a Hyperinflationary Presentation Currency – Proposed Amendments to IAS 21 - EFRAG FR TEG 2024-09-13.pdf EFRAG FR TEG Webcast Meeting 3 June 2024 05-01 - Issues paper - Use of a hyperinflationary presentation currency by a non-hyperinflationary entity - EFRAG FR TEG 24-06-03.pdf
Use of a Hyperinflationary Presentation Currency by a Nonhyperinflationary Entity (IAS 21) Completed Endorsement consultation Didrik Thrane-Nielsen Vasileios Dionelis