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Accounting Standard AASB 2025-4 Amendments to Australian Accounting Standards – Translation to a Hyperinflationary Presentation Currency
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Objective
This Standard amends AASB 121 The Effects of Changes in Foreign Exchange Rates (August 2015) and AASB 129 Financial Reporting in Hyperinflationary Economies (August 2015) as a consequence of the issuance of International Financial Reporting Standard Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21) by the International Accounting Standards Board in November 2025.