Artículo 6. IAS 21 Paragraph 6

This Standard applies to the presentation of an entity’s financial statements in a foreign currency and sets out requirements for the resulting financial statements to be described as complying [ Refer: IAS 8 paragraphs 6A⁠–⁠6J ] with International Financial Reporting Standards (IFRSs). For translations of financial information into a foreign currency that do not meet these requirements, this Standard specifies information to be disclosed. [ Refer: paragraph 57 ]