Artículo A15. IAS 21 Paragraph A15

A currency that is not exchangeable into another currency at the measurement date for a specified purpose might subsequently become exchangeable into that currency for that purpose. In such situations, an entity might conclude that the first subsequent exchange rate [ Refer: paragraph A12(b) ] meets the objective in paragraph 19A . If the rate meets the objective in paragraph 19A, an entity may use that rate as the estimated spot exchange rate .