CTHRepealedLegislation
AASB 139 - Financial Instruments: Recognition and Measurement - July 2004
Designation of Non-Financial Items as HeDesignation of Non-Financial Items as Hedged Items
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Designation of Non-Financial Items as Hedged Items
82 If the hedged item is a non-financial asset or non-financial liability, it shall be designated as a hedged item (a) for foreign currency risks, or (b) in its entirety for all risks, because of the difficulty of isolating and measuring the appropriate portion of the cash flows or fair value changes attributable to specific risks other than foreign currency risks.