241 paragraphs found in AASB 139
Entity A determines that it is not practicable to use a method of amortisation based on a recalculated effective yield and hence uses a straight-line …
On 28 February 20X1 when Entity A next tests effectiveness, LIBOR is unchanged. Entity A does not revise its prepayment expectations. The fair value of the designated interest rate swap with a notional principal of CU8 million is (CU9,518) [19] (the swap …
CU20,023,795 [see paragraph IE7 ] × (CU8 million ÷ CU20 million) …
Entity A makes the following accounting entries relating to the hedge in this time period: …
The net effect on profit or loss (excluding interest income and interest expense) is nil reflecting that the hedge is fully effective. …
Entity A makes the following accounting entry to amortise the line item balance for this time period: …