F1ANNEXINTERNATIONAL ACCOUNTING STANDARDS
Annotations:
Amendments (Textual)
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F1 Amendments to IAS 39 Financial Instruments: Recognition and Measurement Novation of Derivatives and Continuation of Hedge Accounting
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F1 Fair value hedges
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F1 91 An entity shall discontinue prospectively the hedge accounting specified in paragraph 89 if:
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F1 Cash flow hedges
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F1 101 In any of the following circumstances an entity shall discontinue prospectively the hedge accounting specified in paragraphs 95–100:
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F1 Effective date and transition
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F1108D
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F1 Assessing hedge effectiveness
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F1AG113A
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Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 41 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)