International Accounting Standard 29 Financial Reporting in Hyperinflationary Economies (IAS 29) is set out in paragraphs 1–41. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.

IAS 29 applies to any entity whose functional currency is the currency of a hyperinflationary economy. Hyperinflation is indicated by factors such as prices, interest and wages linked to a price index, and cumulative inflation over three years of around 100 per cent or more.

IAS 29 covers financial reporting in hyperinflationary economies, including indicators of hyperinflation, restatement procedures, and impact on financial statements.

《國際會計準則第29號-在惡性通貨膨脹經濟中的財務報告》（1989年7月公佈，1994年11月格式重排） 英文名=IAS 29–Financial Reporting in Hyperinflationary Economies首次生效時間=1990年1月1日最新修訂時間=1994年11月

IAS 29 Financial Reporting in Hyperinflationary Economies sets out the requirements for financial statements, including the consolidated financial statements, of any entity whose functional currency is the currency of a hyperinflationary economy. The 2024 Issued Standards include all amendments issued up to and including 31 December 2023.

IAS 29 Financial Reporting in Hyperinflationary Economies Effective Date Periods beginning on or after 1 January 2007 SCOPE IAS 29 is applied to the individual financial statements, and the consolidated financial. Also refer: IFRIC 7 Applying the Restatement Approach under IAS 29 RESTATEMENT OF FINANCIAL STATEMENTS –HYPERINFLATIONARY ECONOMIES

2009年1月1日 · It provides further guidance on how to restate monetary and non-monetary assets and liabilities, equity components, profit or loss and other comprehensive income, cash flows and comparative information. It prescribes the reporting rules when the economy stops being hyperinflationary and number of disclosures, too. Monetary or non-monetary?

Management need to keep track of all economies that are hyperinflationary and apply IAS 29 when necessary. Based on our assessment under IAS 29, we currently consider the following economies to be hyperinflationary.

《国际会计准则第29号——恶性通货膨胀经济中的财务报告》（IAS 29 Financial Reporting in Hyperinflationary Economies ）中的恶性通货膨胀会计处理适用于： 集团存在以恶性通货膨胀经济货币作为功能货币的境外经营（例如子公司、联营企业或合营安排），该集团采用国际财务报告会计准则编制的合并财务报表。 在面临经济不确定性的情况下，许多经济体会出现高通货膨胀率——有些甚至会陷入恶性通货膨胀。 当企业存在以恶性通货膨胀经济货币为功能货币的经营 …

IAS 29 should be read in the context of the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.