Introductory Text
Article 1.In the Annex to Regulation (EC) No 1126/2008, International Accounting...
Article 2.Each company shall apply the amendments referred to in Article...
Article 3.This Regulation shall enter into force on the third day...
Signature
ANNEX
INTERNATIONAL ACCOUNTING STANDARDS
Amendments to IAS 39 Financial Instruments: Recognition and Measurement Novation of Derivatives and Continuation of Hedge Accounting
Fair value hedges
91 An entity shall discontinue prospectively the hedge accounting specified in...
Cash flow hedges
101 In any of the following circumstances an entity shall discontinue...
Effective date and transition
108D Novation of Derivatives and Continuation of Hedge Accounting (Amendments to...
Assessing hedge effectiveness
AG113A For the avoidance of doubt, the effects of replacing the...