CTHRepealedLegislation
AASB 129 - Financial Reporting in Hyperinflationary Economies - July 2004
Economies Ceasing to be HyperinflationarEconomies Ceasing to be Hyperinflationary
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Economies Ceasing to be Hyperinflationary
38 When an economy ceases to be hyperinflationary and an entity discontinues the preparation and presentation of financial statements prepared in accordance with this Standard, it shall treat the amounts expressed in the measuring unit current at the end of the previous reporting period as the basis for the carrying amounts in its subsequent financial statements.