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 characterized by a rash of red bumps around the mouth and in the folds around the nose. The bumps can also appear in the area under the eyes, on the forehead, and on the chin. These small bumps can be filled with pus or fluids and may resemble acne.