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AASB 139 - Financial Instruments: Recognition and Measurement - August 2015
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AASB 139 - Financial Instruments: Recognition and Measurement - August 2015
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Turn the raw legal text into a practical explanation grounded in AASB 139 - Financial Instruments: Recognition and Measurement - August 2015.
102L An entity shall prospectively cease applying paragraph 102F:
(a) to a hedged item, when the uncertainty arising from interest rate benchmark reform is no longer present with respect to the hedged risk or the timing and the amount of the interest rate benchmark-based cash flows of the hedged item; and
(b) to a hedging instrument, 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 hedging instrument.
If the hedging relationship that the hedged item and the hedging instrument are part of is discontinued earlier than the date specified in paragraph 102L(a) or the date specified in paragraph 102L(b), the entity shall prospectively cease applying paragraph 102F to that hedging relationship at the date of discontinuation.