241 paragraphs found in AASB 139
AASB 2014-5 Amendments to Australian Accounting Standards arising from AASB 15 , issued in December 2014 , amended the previous version of this Standard as follows: amended paragraphs 2, 9, 43, 47, 55, AG2, AG4 and AG48 and added paragraphs 2A, 44A, 55A …
The potential loss on an option that an entity writes could be significantly greater than the potential gain in value of a related hedged item. In other words, a written option is not effective in reducing the profit or loss exposure of a hedged item. …
A financial asset measured at amortised cost may be designated as a hedging instrument in a hedge of foreign currency risk. …
Entity A makes the following accounting entries relating to the hedge in this time period: Dr Cash CU71,707 Cr Profit or loss (interest income) CU71,707 To recognise the interest received on the hedged amount (CU8 million). Dr Profit or loss …
The fair value of an equivalent non-prepayable asset of CU20 million, ignoring changes in value that are not attributable to interest rate movements, at various times during the period of the hedge is as follows: 1 Jan 20X1 31 Jan 20X1 1 Feb 20X1 28 …