241 paragraphs found in AASB 139
An entity also shall apply the requirement in paragraph 102P(c) if these three conditions are met: (a) the entity makes a change required by interest rate benchmark reform using an approach other than changing the basis for determining the …
The requirements in paragraphs 102D–102I may cease to apply at different times. Therefore, applying paragraph 102P , an entity may be required to amend the formal designation of its hedging relationships at different times, or may be required to amend the …
An entity shall amend a hedging relationship as required in paragraph 102P by the end of the reporting period during which a change required by interest rate benchmark reform is made to the hedged risk, hedged item or hedging instrument. For the avoidance …
If changes are made in addition to those changes required by interest rate benchmark reform to the financial asset or financial liability designated in a hedging relationship (as described in paragraphs 5.4.6–5.4.8 of AASB 9) or to the designation of the …
Paragraphs 102V–102Z3 provide exceptions to the requirements specified in those paragraphs only. An entity shall apply all other hedge accounting requirements in this Standard, including the qualifying criteria in paragraph 88 , to hedging relationships …
For the purpose of assessing the retrospective effectiveness of a hedging relationship on a cumulative basis applying paragraph 88(e) and only for this purpose, an entity may elect to reset to zero the cumulative fair value changes of the hedged item and …
For the purpose of applying paragraph 97 , at the point when an entity amends the description of a hedged item as required in paragraph 102P(b) , the cumulative gain or loss in other comprehensive income shall be deemed to be based on the alternative …
For a discontinued hedging relationship, when the interest rate benchmark on which the hedged future cash flows had been based is changed as required by interest rate benchmark reform, for the purpose of applying paragraph 101(c) in order to determine …
When an entity applies paragraph 102P to groups of items designated as hedged items in a fair value or cash flow hedge, the entity shall allocate the hedged items to subgroups based on the benchmark rate being hedged and designate the benchmark rate as …