Commission Regulation (EC) No 839/2009Show full title

1. Introductory Text

2. Article 1. In the Annex to Regulation (EC) No 1126/2008, International Accounting...

3. Article 2. Each company shall apply the amendments to IAS 39, as...

4. Article 3. This Regulation shall enter into force on the third day...

5. Signature

6. 1. ANNEX

      2. Eligible Hedged Items (Amendment to IAS 39 Financial Instruments: Recognition...

         1. EFFECTIVE DATE AND TRANSITION

            1. 103G An entity shall apply paragraphs AG99BA, AG99E, AG99F, AG110A and...

            2. Hedged items (paragraphs 78–84)

               1. Qualifying items (paragraphs 78–80)

                  1. AG99BA An entity can designate all changes in the cash flows...

               2. Designation of financial items as hedged items (paragraphs 81 and...

                  1. AG99E Paragraph 81 permits an entity to designate something other than...

                  2. AG99F To be eligible for hedge accounting, the designated risks and...

            3. Hedge accounting (paragraphs 85–102) Assessing hedge effectiveness

               1. AG110A Paragraph 74(a) permits an entity to separate the intrinsic value...

               2. AG110B If an entity designates a purchased option in its entirety...