The International Accounting Standards Board supports consistent application of IAS 21 The Effects of Changes in Foreign Exchange Rates in many ways, including the publication of educational material available below.
The IFRS Interpretations Committee has considered some stakeholders' questions related to the Standard.
The Interpretations Committee explains in an agenda decision why it has not proposed a standard-setting project for the work plan. In many cases, agenda decisions also explain how the applicable principles and requirements in IFRS Standards apply to the transaction or fact pattern that prompted a review of the Standard.
The Agenda Decisions that relate to this Standard can be found by expanding the link below.
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