F1ANNEXINTERNATIONAL ACCOUNTING STANDARDS
Annotations:
Amendments (Textual)
F1
INTERNATIONAL FINANCIAL REPORTING STANDARD 9
Financial Instruments
F1
Appendix B
F1 Application guidance
F1 HEDGE ACCOUNTING (CHAPTER 6)
F1 Accounting for qualifying hedging relationships (Section 6.5)
F1 Accounting for the forward element of forward contracts and foreign currency basis spreads of financial instruments
F1 B6.5.37
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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. 1 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)