🔍 What's Happening?

The International Accounting Standards Board (IASB) is gearing up to roll out Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21) on November 13, 2025. These tweaks will shed light on how companies should convert their financial statements from a non-hyperinflationary currency into a hyperinflationary one.

This move is crucial for companies operating in volatile economies where hyperinflation can distort financial reporting, making it a Herculean task to maintain accurate books.

📥 How to Get It

If you’re an IFRS Digital subscriber, you can download the amendments from the IFRS Accounting Standards Navigator and the IAS 21 project page. For those who prefer a good old-fashioned PDF, you can order your copy from the IFRS Web Shop.

"This is a significant step forward in ensuring financial transparency," says an IFRS insider. "These amendments will help businesses navigate the choppy waters of hyperinflation with more confidence."

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