241 paragraphs found in AASB 139
The same materiality considerations apply in this context as apply throughout Australian Accounting Standards. …
Generally, the effectiveness of the hedge will be improved: (a) if the entity schedules items with different prepayment characteristics in a way that takes account of the differences in prepayment behaviour. (b) when the number of …
An entity tests effectiveness periodically. If estimates of repricing dates change between one date on which an entity assesses effectiveness and the next, it shall calculate the amount of effectiveness either: (a) as the difference between …
When measuring effectiveness, the entity distinguishes revisions to the estimated repricing dates of existing assets (or liabilities) from the origination of new assets (or liabilities), with only the former giving rise to ineffectiveness. All revisions …
Items that were originally scheduled into a repricing time period may be derecognised because of earlier than expected prepayment or write-offs caused by impairment or sale. When this occurs, the amount of change in fair value included in the separate …
In addition, any amount relating to a particular time period that has not been derecognised when the time period expires is recognised in profit or loss at that time (see paragraph 89A ). For example, assume an entity schedules items into three repricing …
As an illustration of the requirements of the previous two paragraphs, assume that an entity scheduled assets by allocating a percentage of the portfolio into each repricing time period. Assume also that it scheduled CU100 into each of the first two time …
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: …
The tables below summarise: (a) changes in the separate line item in the statement of financial position; (b) the fair value of the derivative; (c) the profit or loss effect of the hedge for the entire three-month …