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EFRAG seek comments on its Draft Endorsement Advice on Lack of Echangeability (Amendments to IAS 21)

​​EFRAG is consulting on its assessment of Amendments to IAS 21 The Effects of Changes in Foreign Exchange RatesLack of Echangeability against the technical criteria for endorsement in the EU and on its assessment of whether the Amendments are conducive to the European public good.

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