Artículo 19A. IAS 21 Paragraph 19A

An entity shall estimate the spot exchange rate at a measurement date when a currency is not exchangeable into another currency (as described in paragraphs 8 , 8A⁠–⁠8B and A2⁠–⁠A10 ) at that date. An entity’s objective in estimating the spot exchange rate is to reflect the rate at which an orderly exchange transaction would take place at the measurement date between market participants under prevailing economic conditions. [ Refer: Basis for Conclusions paragraphs BC53⁠–⁠BC57 Illustrative Examples paragraphs IE2 and IE9⁠–⁠IE18 ]