Artículo 19. IAS 21 Paragraph 19

This Standard also permits a stand‑alone entity preparing financial statements or an entity preparing separate financial statements in accordance with IAS 27 Separate Financial Statements to present its financial statements in any currency (or currencies). If the entity’s presentation currency differs from its functional currency , its results and financial position are also translated into the presentation currency in accordance with paragraphs 38⁠–⁠50 .