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AASB 9 - Financial Instruments - December 2014
Reclassifying the amount accumulated in Reclassifying the amount accumulated in the cash flow hedge reserve
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Reclassifying the amount accumulated in the cash flow hedge reserve
6.8.5 For the purpose of applying the requirement in paragraph 6.5.12 in order to determine whether the hedged future cash flows are expected to occur, an entity shall assume that the interest rate benchmark on which the hedged cash flows (contractually or non-contractually specified) are based is not altered as a result of interest rate benchmark reform.