241 paragraphs found in AASB 139
The Standard permits an entity to designate any amount of the available qualifying assets or liabilities, ie in this example any amount of assets between CU0 and …
The entity also complies with the other designation and documentation requirements set out in paragraph 88(a) . For a portfolio hedge of interest rate risk, this designation and documentation specifies the entity’s policy for all of the variables that are …
The hedging instrument referred to in paragraph AG114(e) may be a single derivative or a portfolio of derivatives all of which contain exposure to the hedged interest rate risk designated in paragraph AG114(d) (eg a portfolio of interest rate swaps all of …
When the entity measures the change in the fair value of a prepayable item in accordance with paragraph AG114(g) , a change in interest rates affects the fair value of the prepayable item in two ways: it affects the fair value of the contractual cash …
The Standard does not specify the techniques used to determine the amount referred to in paragraph AG114(g) , namely the change in the fair value of the hedged item that is attributable to the hedged risk. If statistical or other estimation techniques are …
Paragraph 89A requires that if the hedged item for a particular repricing time period is an asset, the change in its value is presented in a separate line item within assets. Conversely, if the hedged item for a particular repricing time period is a …
Paragraph AG114(i) notes that ineffectiveness arises to the extent that the change in the fair value of the hedged item that is attributable to the hedged risk differs from the change in the fair value of the hedging derivative. Such a difference may …