Appendix D
Exemptions from other IFRSs
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Severe hyperinflation
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D27 | The currency of a hyperinflationary economy is subject to severe hyperinflation if it has both of the following characteristics: a reliable general price index is not available to all entities with transactions and balances in the currency; the currency is not exchangeable into a relatively stable foreign currency. Exchangeability is assessed in accordance with IAS 21. |