Artículo A19. IAS 21 Paragraph A19

In applying paragraph 57A , an entity shall disclose: (a) the currency and a description of the restrictions that result in that currency not being exchangeable into the other currency; (b) a description of affected transactions; (c) the carrying amount of affected assets and liabilities; (d) the spot exchange rate s used and whether those rates are: (i) observable exchange rate s without adjustment (see paragraphs A12⁠–⁠A16 ); or (ii) spot exchange rates estimated using another estimation technique (see paragraph A17 ); (e) a description of any estimation technique the entity has used, and qualitative and quantitative information about the inputs and assumptions used in that estimation technique; and (f) qualitative information about each type of risk to which the entity is exposed because the currency is not exchangeable into the other currency, and the nature and carrying amount of assets and liabilities exposed to each type of risk.