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IAS29 BV2009 - IAS 29 International Accounting Standard 29...

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IAS 29 International Accounting Standard 29 Financial Reporting in Hyperinflationary Economies This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 29 Financial Reporting in Hyperinflationary Economies was issued by the International Accounting Standards Committee in July 1989, and reformatted in 1994. In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. Since then, IAS 29 has been amended by the following IFRSs: IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003) IAS 1 Presentation of Financial Statements (as revised in September 2007) 1 Improvements to IFRSs (issued May 2008). 2 The following Interpretation refers to IAS 29: IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies (issued November 2005). 1 effective date 1 January 2009 2 effective date 1 January 2009 © IASCF 1
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