Amendments to IAS 39 Financial Instruments: Recognition and MeasurementNovation of Derivatives and Continuation of Hedge Accounting Fair value hedges 91An entity shall discontinue prospectively the hedge accounting specified in...Cash flow hedges 101In any of the following circumstances an entity shall discontinue...Effective date and transition 108DNovation of Derivatives and Continuation of Hedge Accounting (Amendments to...Assessing hedge effectiveness AG113AFor the avoidance of doubt, the effects of replacing the...
Commission Regulation (EU) No 1375/2013
of 19 December 2013
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 39
(Text with EEA relevance) (revoked)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations:
Amendments (Textual)
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)