Document ID: chunk:federal_register_of_legislation:F2023C00399:body:0:p191
Version: federal_register_of_legislation:F2023C00399
Segment Type: other
Provision Reference: 
Character Range: 520158–521193

apply the hedge accounting requirements in AASB 139 instead of the requirements in Chapter 6 of this Standard. If an entity has made this election, the references in this Standard to particular hedge accounting requirements in Chapter 6 are not relevant. Instead the entity applies the relevant hedge accounting requirements in AASB 139.
[2] The report, 'Reforming Major Interest Rate Benchmarks', is available at http://www.fsb.org/wp-content/uploads/r_140722.pdf.
[3]  The International Accounting Standards Board issued International Financial Reporting Standard IFRS 9 Financial Instruments on 24 July 2014.
[4] This term (as defined in AASB 7) is used in the requirements for presenting the effects of changes in credit risk on liabilities designated as at fair value through profit or loss (see paragraph 5.7.7).
[5] AASB 3 addresses the acquisition of contracts with embedded derivatives in a business combination.
[6] In this Standard monetary amounts are denominated in 'currency units' (CU) and 'foreign currency units' (FC).