Artículo 14. IAS 21 Paragraph 14

If the functional currency is the currency of a hyperinflationary economy, [ Refer: IAS 29 paragraph 3 ] the entity’s financial statements are restated in accordance with IAS 29 Financial Reporting in Hyperinflationary Economies . An entity cannot avoid restatement in accordance with IAS 29 by, for example, adopting as its functional currency a currency other than the functional currency determined in accordance with this Standard (such as the functional currency of its parent).