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This reformatted
International Accounting Standard supersedes the Standard
originally approved by the Board in April 1989. It is
presented in the revised format adopted for International
Accounting Standards in 1991 onwards. No substantive
changes have been made to the original approved text.
Certain terminology has been changed to bring it into line
with current IASC practice.
The following SIC interpretations
relate to IAS 29:
— SIC-19: reporting currency -
measurement and presentation of financial statements under IAS
21 and IAS 29,
— SIC-30: reporting currency - translation from measurement
currency to presentation currency.
The standards, which have been
set in bold italic type, should be read in the context of the
background material and implementation guidance in this
Standard, and in the context of the "Preface to
International Accounting Standards". International
Accounting Standards are not intended to apply to immaterial
items (see paragraph 12 of the Preface).
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