7 paragraphs found in AASB 139
… It is also assumed that Entity A tests effectiveness on a monthly basis. …
… On 31 January 20X1 (at the end of month 1) when Entity A tests effectiveness, LIBOR has decreased. Based on …
… (or liabilities) that have been originated since it last tested effectiveness, and designates a new amount as the … in paragraph AG126(b) are then repeated at the next date it tests effectiveness. …
… time periods. (d) how often the entity will test effectiveness and which of the two methods in paragraph … accordingly, the percentage measure used when the entity tests effectiveness using the method described in paragraph AG126(b) . (f) when the entity tests effectiveness using the method described in paragraph …
… An entity tests effectiveness periodically. If estimates of repricing … basis of the estimated repricing dates at the last date it tested effectiveness. (ii) applies this …
… On 28 February 20X1 when Entity A next tests effectiveness, LIBOR is unchanged. Entity A does not …
… also determines the percentage measure that is used for testing effectiveness in accordance with paragraph AG126(b) …