Artículo 43. IAS 21 Paragraph 43

When an entity’s functional currency is the currency of a hyperinflationary economy, [ Refer: IAS 29 paragraph 3 ] the entity shall restate its financial statements in accordance with IAS 29 before applying the translation method set out in paragraph 42 , except for comparative amounts that are translated into a currency of a non‑hyperinflationary economy (see paragraph 42(b) ). When the economy ceases to be hyperinflationary and the entity no longer restates its financial statements in accordance with IAS 29 , it shall use as the historical costs for translation into the presentation currency the amounts restated to the price level at the date the entity ceased restating its financial statements. E6