Artículo 41A. IAS 21 Paragraph 41A

When an entity’s functional currency is the currency of a non-hyperinflationary economy but its presentation currency is the currency of a hyperinflationary economy, the results and financial position of the entity shall be translated into the presentation currency by translating all amounts (ie assets, liabilities, equity items, income and expenses, including comparatives) at the closing rate at the date of the most recent statement of financial position. [ Refer: Basis for Conclusions paragraphs BC69⁠⁠–⁠⁠BC74 ]