Artículo 44. IAS 21 Paragraph 44

Paragraphs 45– 47A 47 , in addition to paragraphs 38⁠–⁠43 , apply when the results and financial position of a foreign operation are translated into a presentation currency so that the foreign operation can be included in the financial statements of the reporting entity by consolidation [ Refer: IFRS 10 Appendix A (definition of consolidated financial statements) and paragraphs 19⁠–⁠26 and B86⁠–⁠B99 ] or the equity method.