Where the foreign entity reports in the currency of a hyperinflationary economy, the financial statements of the foreign entity should be restated as required by IAS 29 Financial Reporting in Hyperinflationary Economies, before translation into the reporting currency. [IAS 21.36]
Perioral dermatitis is inflammation of the skin around the mouth. It usually appears as a rash around the lips that may be scaly or bumpy. According to Medscape, perioral dermatitis can happen to anyone, but it occurs most often in women ages 20 to 45.
Perioral dermatitis is a facial rash that causes bumps to develop around the mouth. In some cases, a similar rash may appear around the eyes, nose, or forehead. The condition is most commonly seen in young women (90% of cases), but it can affect men as well.