a standard that mandates companies to estimate the spot exchange rate when the “exchangeability” between two currencies is missing. The move will help more accurately capture the impact of ...

The amended Ind AS21 give a clear guidance to companies to determine an “appropriate exchange rate,” where the exchangeability between two currencies is lacking. Essentially, the new rules ...

Ind AS 21, as it exists today, specifies the exchange rate to use in reporting foreign currency transactions when exchangeability between the two currencies is temporarily lacking. But it does not ...

Currencies could have problems with their long-term exchangeability due to extreme economic conditions like hyper-inflation, government controls or official exchange rates not reflecting market ...

If the assumption of exchangeability holds, any difference in the outcome (or in its probability function in the case of binary outcomes) on the two sides of the assignment variable cut-off will be ...

The ability to estimate a valid causal effect with RDD depends on a key assumption about exchangeability (comparing units below and above the cut-off value), which is based on a continuity condition.

Methods: The proposed design is based on the multisource exchangeability models (MEMs) that allows for dynamic borrowing of information from multiple supplemental data sources, including historical ...

On the 1st of November, 2023, the Accounting Standards Board (ASB) of The Institute of Chartered Accountants of India (ICAI) released an Exposure Draft concerning amendments to Ind AS 21, titled “Lack ...

Then there’s Cardano, a blockchain platform known for its verification, security, speed, and seamless exchangeability. This ensures a smooth experience for those involved in NFT transactions. What is ...

This poses a significant problem for the industry. Missing race and ethnicity data in medical assessments can lead to biased estimates of treatment effects due to a lack of exchangeability. Ensuring ...