Artículo 23. IAS 21 Paragraph 23

At the end of each reporting period: (a) foreign currency monetary items shall be translated using the closing rate ; (b) non‑monetary items that are measured in terms of historical cost in a foreign currency shall be translated using the exchange rate at the date of the transaction [ Refer: paragraph 22 ] ; and (c) non‑monetary items that are measured at fair value [ Refer: IFRS 13 ] in a foreign currency shall be translated using the exchange rates at the date when the fair value was measured. E3