IAS21 The Effects of Changes in Foreign Exchange Rates

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1、IAS21InternationalAccountingStandard21TheEffectsofChangesinForeignExchangeRatesThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IAS21TheEffectsofChangesinForeignExchangeRateswasissuedbytheInternationalAccount

2、ingStandardsCommitteeinDecember1993.ItreplacedIAS21AccountingfortheEffectsofChangesinForeignExchangeRates(issuedinJuly1983).Limitedamendmentsweremadetocross-referencesinIAS21in1998and1999.TheStandingInterpretationsCommitteedevelopedfourInterpretationsrelatingtoIAS21:•SIC-7

3、IntroductionoftheEuro(issuedMay1998)•SIC-11ForeignExchange—CapitalisationofLossesResultingfromSevereCurrencyDevaluations(issuedJuly1998)•SIC-19ReportingCurrency—MeasurementandPresentationofFinancialStatementsunderIAS21andIAS29(issuedNovember2000)•SIC-30ReportingCurrency—Tr

4、anslationfromMeasurementCurrencytoPresentationCurrency(issuedDecember2001).InApril2001theInternationalAccountingStandardsBoard(IASB)resolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.InD

5、ecember2003theIASBissuedarevisedIAS21.TherevisedstandardalsoamendedSIC-7,towhichIAS21stillrefers,andreplacedSIC-11,SIC-19andSIC-30.Since2003,IAS21anditsaccompanyingdocumentshavebeenamendedbythefollowingIFRSs:•NetInvestmentinaForeignOperation(AmendmenttoIAS21)(issuedDecembe

6、r2005)•IAS1PresentationofFinancialStatements(asrevisedinSeptember2007)*•IAS27ConsolidatedandSeparateFinancialStatements(asamendedinJanuary2008)†•CostofanInvestmentinaSubsidiary,JointlyControlledEntityorAssociate(AmendmentstoIFRS1andIAS27)(issuedMay2008)*•ImprovementstoIFRS

7、s(issuedMay2010).§*effectivedate1January2009†effectivedate1July2009§effectivedate1July2010©IFRSFoundation1431IAS21Amendmentswithaneffectivedatelaterthan1January2011IAS21hasbeenamendedbyIFRS9FinancialInstruments(issuedNovember2009andOctober2010).Thoseamendmentshaveaneffecti

8、vedateof1January2013andarethereforenotincludedinthisedition.ApartfromSIC-7,thefollowingIn