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AASB 139 - Financial Instruments: Recognition and Measurement - August 2015
102JAn entity shall prospectively cease applying paragraph 102D to a hedged item at the earlier of:
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102J An entity shall prospectively cease applying paragraph 102D to a hedged item at the earlier of:
(a) when the uncertainty arising from interest rate benchmark reform is no longer present with respect to the timing and the amount of the interest rate benchmark-based cash flows of the hedged item; and
(b) when the hedging relationship that the hedged item is part of is discontinued.