AASB 121

The Effects of Changes in Foreign Exchange Rates

Operative Date Reporting periods beginning on or after 1 January 2025 but before 1 January 2027

Amendments incorporated in this Version
AASB 2023-5 re Lack of Exchangeability [PDF 922kB]

Interpretations
INT 16 Hedges of a Net Investment in a Foreign Operation
INT 22 Foreign Currency Transactions and Advance Consideration
INT 107 Introduction of the Euro

IASB Extras
IASB Illustrative Examples
IASB Basis for Conclusions

IFRS IC Agenda Decisions
Various agenda decisions (latest dated October 2022)