Artículo A16. IAS 21 Paragraph A16

In assessing whether the first subsequent exchange rate [ Refer: paragraph A12(b) ] meets the objective in paragraph 19A , an entity shall consider, among other factors: (a) the time between the measurement date and the date at which exchangeability is restored —the shorter this period, the more likely the first subsequent exchange rate will reflect the prevailing economic conditions. (b) inflation rates —when an economy is subject to high inflation, including when an economy is hyperinflationary (as specified in IAS 29 Financial Reporting in Hyperinflationary Economies ), prices often change quickly, perhaps several times a day. Accordingly, the first subsequent exchange rate for a currency of such an economy might not reflect the prevailing economic conditions.