14 paragraphs found in AASB 139
… The terms defined in AASB 13 , AASB 9 and AASB 132 are used in … . AASB 13 , AASB 9 and AASB 132 define the following terms: • amortised cost of a financial asset …
… (a) the hedging instrument expires or is sold, terminated or exercised. For this purpose, the replacement … into another hedging instrument is not an expiration or termination if such replacement or rollover is part of the … for this purpose there is not an expiration or termination of the hedging instrument if: (i) …
… 1048 Interpretation of Standards ). For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
… (a) The hedging instrument expires or is sold, terminated or exercised. In this case, the cumulative gain … into another hedging instrument is not an expiration or termination if such replacement or rollover is part of the … purpose of this subparagraph there is not an expiration or termination of the hedging instrument if: (i) as a …