241 paragraphs found in AASB 139
This Standard shall be applied retrospectively except as specified in paragraph 108 . The opening balance of retained earnings for the earliest prior period presented and all other comparative amounts shall be adjusted as if this Standard had always been …
Paragraph 108 shall not be applied by an entity that has previously applied AASB 139, unless required to do so by another Standard. …
An entity shall not adjust the carrying amount of non-financial assets and non-financial liabilities to exclude gains and losses related to cash flow hedges that were included in the carrying amount before the beginning of the financial year in which this …
An entity shall apply the last sentence of paragraph 80 , and paragraphs AG99A and AG99B , for annual periods beginning on or after 1 January 2006. Earlier application is encouraged. If an entity has designated as the hedged item an external forecast …
An entity need not apply paragraph AG99B to comparative information relating to periods before the date of application of the last sentence of paragraph 80 and paragraph AG99A …
AASB 2019-3 Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform , which amended AASB 9, AASB 139 and AASB 7, issued in October 2019, added paragraphs 102A–102N. An entity shall apply these amendments for annual periods beginning …
AASB 2020-8 Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform – Phase 2 , which amended AASB 4, AASB 7, AASB 9, AASB 16 and AASB 139, issued in September 2020, added paragraphs 102O–102Z3 and 108I–108K, and amended paragraph …