Artículo 60O. IAS 21 Paragraph 60O

Translation to a Hyperinflationary Presentation Currency , issued in November 2025, added paragraphs 41A⁠–⁠41B , 47A , 53A⁠–⁠53B , 54A and 60P and amended paragraphs 39 , 42 , 44 , 47 and 55 . An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2027. Earlier application of the amendments is permitted. If an entity applies the amendments for an earlier period, it shall disclose that fact.