## Overview

Our free ACCA SBR Foreign currency, hyperinflation, and specialised topics notes cover everything you need to know for this module. From foreign currency translation (IAS 21) to hyperinflationary economies (IAS 29), and industry-specific and emerging topics, we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA SBR. Think something could be better? [Give us a shout on our contact page](/contact), and we'll take a look.

We've created detailed study guides for all ACCA SBR topics. Check out our other free notes below:

- [Reporting Framework, Ethics, and Judgement](./acca-sbr-reporting-framework-ethics-and-judgement)
- [Presentation and Performance Reporting](./acca-sbr-presentation-and-performance-reporting)
- [Assets: Recognition, Measurement, and Impairment](./acca-sbr-assets-recognition-measurement-and-impairment)
- [Revenue, Leases, Provisions, and Grants](./acca-sbr-revenue-leases-provisions-and-grants)
- [Income Taxes and Share-based Payment](./acca-sbr-income-taxes-and-share-based-payment)
- [Financial Instruments](./acca-sbr-financial-instruments)
- [Business Combinations and Group Reporting](./acca-sbr-business-combinations-and-group-reporting)
- [Foreign currency, hyperinflation, and specialised topics](./acca-sbr-foreign-currency-hyperinflation-and-specialised-topics)
- [Current Issues, Sustainability, and Analysis](./acca-sbr-current-issues-sustainability-and-analysis)

## 1. Foreign currency translation (ias 21)

- [Functional vs presentation currency](./acca-sbr-foreign-currency-translation-ias-21-functional-vs-presentation-currency)
- [Monetary vs non-monetary items](./acca-sbr-foreign-currency-translation-ias-21-monetary-vs-non-monetary-items)
- [Translation of foreign operations and oci](./acca-sbr-foreign-currency-translation-ias-21-translation-of-foreign-operations-and-oci)

## 2. Hyperinflationary economies (ias 29)

- [Indicators and restatement mechanics](./acca-sbr-hyperinflationary-economies-ias-29-indicators-and-restatement-mechanics)
- [Monetary gain or loss computation](./acca-sbr-hyperinflationary-economies-ias-29-monetary-gain-or-loss-computation)
- [Transition and subsequent reporting](./acca-sbr-hyperinflationary-economies-ias-29-transition-and-subsequent-reporting)

## 3. Industry-specific and emerging topics

- [Agriculture (ias 41) overview](./acca-sbr-industry-specific-and-emerging-topics-agriculture-ias-41-overview)
- [Exploration and evaluation (ifrs 6) overview](./acca-sbr-industry-specific-and-emerging-topics-exploration-and-evaluation-ifrs-6-overview)
- [Insurance contracts (ifrs 17) overview](./acca-sbr-industry-specific-and-emerging-topics-insurance-contracts-ifrs-17-overview)

Free ACCA SBR Foreign currency, hyperinflation, and specialised topics Study Guide