Artículo 60L. IAS 21 Paragraph 60L

Lack of Exchangeability , issued in August 2023, amended paragraphs 8 and 26 , and added paragraphs 8A⁠–⁠8B , 19A , 57A⁠–⁠57B and Appendix A . An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2025. Earlier application is permitted. If an entity applies the amendments for an earlier period, it shall disclose that fact. The date of initial application is the beginning of the annual reporting period in which an entity first applies those amendments.