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 common facial skin irritation affecting the skin around the mouth, extending at times upwards or outwards onto the cheeks, and less commonly around the eyes or forehead. Approximately 90% of cases are women between the ages of 16 and 45; it is very rarely seen in men.