Artículo 53A. IAS 21 Paragraph 53A

When an entity applies paragraph 41A to translate its results and financial position or the results and financial position of a foreign operation, the entity shall disclose the fact that all amounts (ie assets, liabilities, equity items, income and expenses and, if not applying paragraph 47A , comparatives) in its financial statements, or the results and financial position of its foreign operations, have been translated at the closing rate at the date of the most recent statement of financial position. [ Refer: Basis for Conclusions paragraphs BC83⁠⁠–⁠⁠BC86 ]