241 paragraphs found in AASB 139
Unless paragraph 102I applies, for a hedge of a non-contractually specified benchmark portion of interest rate risk, an entity shall apply the requirement in paragraphs 81 and AG99F —that the designated portion shall be separately identifiable—only at the …
When an entity, consistent with its hedge documentation, frequently resets (ie discontinues and restarts) a hedging relationship because both the hedging instrument and the hedged item frequently change (ie the entity uses a dynamic process in which both …
An entity shall prospectively cease applying paragraph 102D to a hedged item at the earlier of: (a) when the uncertainty arising from interest rate benchmark reform is no longer present with respect to the timing and the amount of the interest …
An entity shall prospectively cease applying paragraph 102E at the earlier of: (a) when the uncertainty arising from interest rate benchmark reform is no longer present with respect to the timing and the amount of the interest rate …
An entity shall prospectively cease applying paragraph 102F: (a) to a hedged item, when the uncertainty arising from interest rate benchmark reform is no longer present with respect to the hedged risk or the timing and the amount of the …
An entity shall prospectively cease applying paragraph 102G to a hedging relationship at the earlier of: (a) when the uncertainty arising from interest rate benchmark reform is no longer present with respect to the hedged risk and the timing …
When designating a group of items as the hedged item, or a combination of financial instruments as the hedging instrument, an entity shall prospectively cease applying paragraphs 102D–102G to an individual item or financial instrument in accordance with …
An entity shall prospectively cease applying paragraphs 102H and 102I at the earlier of: (a) when changes required by interest rate benchmark reform are made to the non-contractually specified risk portion applying paragraph 102P ; or (b) …
As and when the requirements in paragraphs 102D–102I cease to apply to a hedging relationship (see paragraphs 102J–102O ), an entity shall amend the formal designation of that hedging relationship as previously documented to reflect the changes required …