以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The International Accounting Standards Board (IASB) expects to issue Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21) on 13 November 2025. These amendments will clarify how companies should translate financial statements from a non-hyperinflationary currency into a hyperinflationary one.
IFRS Digital subscribers will be able to download the document from the IFRS Accounting Standards Navigator and the Translation to a Hyperinflationary Presentation Currency (IAS 21) project page . PDF copies will also be available to order from the Web Shop .
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