Artículo A9. IAS 21 Paragraph A9

An entity shall assess whether a currency is exchangeable into another currency separately for each purpose specified in paragraph A7 . For example, an entity shall assess exchangeability for the purpose of reporting foreign currency transactions in its functional currency (see paragraph A7(a)) separately from exchangeability for the purpose of translating the results and financial position of a foreign operation (see paragraph A7(c)).