Artículo 42. IAS 21 Paragraph 42

When an entity’s functional currency and presentation currency differ and the entity’s functional currency is the currency of a hyperinflationary economy, [ Refer: IAS 29 paragraph 3 ] the The results and financial position of the an entity whose functional currency is the currency of a hyperinflationary economy [ Refer: IAS 29 paragraph 3 ] shall be translated into the a different presentation currency using the following procedures: E4, E5 (a) all amounts (ie assets, liabilities, equity items, income and expenses, including comparatives) shall be translated at the closing rate at the date of the most recent statement of financial position, except that (b) when amounts are translated into the currency of a non‑hyperinflationary economy, comparative amounts shall be those that were presented as current year amounts in the relevant prior year financial statements (ie not adjusted for subsequent changes in the price level or subsequent changes in exchange rates ).