Artículo 57A. IAS 21 Paragraph 57A

When an entity estimates a spot exchange rate because a currency is not exchangeable into another currency (see paragraph 19A ), the entity shall disclose information that enables users of its financial statements to understand how the currency not being exchangeable into the other currency affects, or is expected to affect, the entity’s financial performance, financial position and cash flows. To achieve this objective, an entity shall disclose information about: (a) the nature and financial effects of the currency not being exchangeable into the other currency; (b) the spot exchange rate(s) used; (c) the estimation process; and (d) the risks to which the entity is exposed because of the currency not being exchangeable into the other currency.