Global Standards for the world economy

Saturday 06 June 2020

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High Inflation

High Inflation

 High Inflation

Project objective

Following feedback from the 2015 Agenda Consultation and a review of the research findings, the Board decided:

  • to add to its research pipeline a new, narrow-scope feasibility study to consider the scope of IAS 29;
  • not to develop modifications to the procedures for reporting the adjustments resulting from restating the financial statements; and
  • not to carry out further research in this area.

Project stages

Board deliberations


Stage completed: IASB decided not to lower inflation threshold in IAS 29 - April 2015