Welcome to the IAS 29 Financial Reporting in Hyperinflationary Economies e-learning module

This module covers the background, scope and principles under IAS 29 Financial Reporting in Hyperinflationary Economies and the application of this Standard. By completion of this module, you will be able to::

  • Recognize the indicators of hyperinflation to determine whether a hyperinflation environment exists
  • Describe the procedures for restatement of financial statements under IAS 29 and the concept of a general price index
  • Explain the adjustments required to comparative figures as a result of hyperinflations
  • Explain the effect that hyperinflation has on comparative figures and the consolidated financial statements and
  • Explain the impact on the financial statements of an economy ceasing to be hyperinflationary.

The duration of this module is about 1.25 hours and there is an assessment at the end of the module to test your knowledge.

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