Artículo A7. IAS 21 Paragraph A7

Accordingly, whether a currency is exchangeable into another currency could depend on the purpose for which the entity obtains (or hypothetically might need to obtain) the other currency. In assessing exchangeability: (a) when an entity reports foreign currency transactions in its functional currency (see paragraphs 20⁠–⁠37 ), the entity shall assume its purpose in obtaining the other currency is to realise or settle individual foreign currency transactions, assets or liabilities. (b) when an entity uses a presentation currency other than its functional currency (see paragraphs 38⁠–⁠43 ), the entity shall assume its purpose in obtaining the other currency is to realise or settle its net assets or net liabilities. (c) when an entity translates the results and financial position of a foreign operation into the presentation currency (see paragraphs 44⁠–⁠47 ), the entity shall assume its purpose in obtaining the other currency is to realise or settle its net investment in the foreign operation . [ Refer: paragraphs 15 and 15A ]