Artículo 5. IAS 21 Paragraph 5

This Standard does not apply to hedge accounting for foreign currency items, including the hedging of a net investment in a foreign operation. [ Refer: paragraphs 15 and 15A and IFRS 9 paragraphs 6.5.13 and 6.5.14 ] IFRS 9 applies to hedge accounting. [ Refer: IFRS 9 Chapter 6 ]