14 paragraphs found in AASB 139
… foreign exchange risk. If there is a difference between the terms of the hedging instrument and the hedged item (such as … contract to purchase Colombian coffee on otherwise similar terms), the hedging relationship nonetheless can qualify as … that is recognised in profit or loss during the term of the hedging relationship. …
… The following terms are used in this Standard with the meanings specified: …
… If the principal terms of the hedging instrument and of the hedged asset, … an effective hedge if the notional and principal amounts, term, repricing dates, dates of interest and principal …
… one-sided risk of a forecast transaction, if the principal terms of the forecast transaction and hedging instrument are …
… For the purpose of applying paragraphs 102D–102N , the term ‘interest rate benchmark reform’ refers to the …
… hedging instrument (assuming that it has the same principal terms as the designated risk), but not its time value, …
… has CU100 of assets and CU90 of liabilities with risks and terms of a similar nature and hedges the net CU10 exposure, …
… in such a hedge), the portion hedged may be designated in terms of an amount of a currency (eg an amount of dollars, … on those expected repricing dates shall be included when determining the change in the fair value of the hedged item. …
… In applying paragraph AG114(b) , the entity determines the expected repricing date of an item as the … estimated at the inception of the hedge and throughout the term of the hedge, based on historical experience and other …
… 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 …