Artículo 41B. IAS 21 Paragraph 41B

When the economy whose currency is the entity’s presentation currency ceases to be hyperinflationary and the entity’s functional currency continues to be the currency of a non-hyperinflationary economy, the entity shall no longer apply paragraph 41A and instead apply paragraph 39 . The entity shall do so prospectively from the beginning of the reporting period in which the economy ceases to be hyperinflationary—ie the entity shall not retranslate amounts that arose before the beginning of the reporting period. [ Refer: Basis for Conclusions paragraphs BC75⁠⁠–⁠⁠BC77 ]