The globalized world in which we live requires us to adopt international financial reporting standards as the basis for the preparation and presentation of our financial statements in order to ensure the transparency and comparability of our financial information. The application of International Financial Reporting Standards entails the application of International Accounting Standard No. 21 Effects of changes in exchange rates of foreign currency for companies engaged in transactions in foreign currency, And especially for companies that carry out foreign trade such as agroexportadoras. Agribusiness companies, according to Promperú data, have exports with diversified destinations, as well as perform various commercial and non-commercial operations with both foreign customers and suppliers, which make the analysis complex to determine a functional currency for some of the companies in ...