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AASB 139 - Financial Instruments: Recognition and Measurement - July 2004
Accounting TreatmentAccounting Treatment
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Accounting Treatment
IE9 On 1 January 20x1, Entity A designates as the hedged item an amount of CU20 million of assets in the three-month time period. It designates as the hedged risk the change in the value of the hedged item (i.e. the CU20 million of assets) that is attributable to changes in LIBOR. It also complies with the other designation requirements set out in paragraphs 88(d) and AG119 of the Standard.
IE10 Entity A designates as the hedging instrument the interest rate swap described in paragraph IE4.