Artículo A12. IAS 21 Paragraph A12

In estimating the spot exchange rate as required by paragraph 19A , an entity may use an observable exchange rate spot exchange rate without adjustment if that observable exchange rate meets the objective in paragraph 19A. Examples of an observable exchange rate include: (a) a spot exchange rate for a purpose other than that for which an entity assesses exchangeability (see paragraphs A13⁠–⁠A14 ); and (b) the first exchange rate at which an entity is able to obtain the other currency for the specified purpose after exchangeability of the currency is restored (first subsequent exchange rate) (see paragraphs A15⁠–⁠A16 ).