Artículo 62. IAS 21 Paragraph 62

This Standard supersedes the following Interpretations: (a) SIC‑11 Foreign Exchange—Capitalisation of Losses Resulting from Severe Currency Devaluations ; (b) SIC‑19 Reporting Currency—Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 ; and (c) SIC‑30 Reporting Currency—Translation from Measurement Currency to Presentation Currency .