AASB 139 - Financial Instruments: Recognition and Measurement - July 2004
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Scope
2 This Standard shall be applied by all entities to all financial instruments within the scope of AASB 9 Financial Instruments if, and to the extent that:
(a) AASB 9 permits the hedge accounting requirements of this Standard to be applied; and
(b) the financial instrument is part of a hedging relationship that qualifies for hedge accounting in accordance with this Standard.
(c)-(j) [deleted by the IASB]
(k) rights and obligations within the scope of AASB 15 Revenue from Contracts with Customers that are financial instruments, except for those that AASB 15 specifies are accounted for in accordance with AASB 9.
2A The impairment requirements of this Standard shall be applied to those rights that AASB 15 specifies are accounted for in accordance with this Standard for the purposes of recognising impairment losses.
3 [Deleted by the IASB]
4-7 [Deleted by the IASB]