Artículo 24. IAS 21 Paragraph 24

The carrying amount of an item is determined in conjunction with other relevant Standards. For example, property, plant and equipment may be measured in terms of fair value [ Refer: IAS 16 paragraph 31 ] or historical cost [ Refer: IAS 16 paragraph 30 ] in accordance with IAS 16 Property, Plant and Equipment . Whether the carrying amount is determined on the basis of historical cost or on the basis of fair value, if the amount is determined in a foreign currency it is then translated into the functional currency in accordance with this Standard.