Artículo 29. IAS 21 Paragraph 29

When monetary items arise from a foreign currency transaction and there is a change in the exchange rate between the transaction date [ Refer: paragraph 22 ] and the date of settlement, an exchange difference results. When the transaction is settled within the same accounting period as that in which it occurred, all the exchange difference is recognised in that period. However, when the transaction is settled in a subsequent accounting period, the exchange difference recognised in each period up to the date of settlement is determined by the change in exchange rates during each period.