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  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
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  1. IAS 39: Financial Instruments: Recognition and Measurement
  2. IAS 39: Basis for Conclusions
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Version date: 26 February 2020 - onwards
    Version 1 of 1    

IAS 39: Basis for Conclusions

Comparing proposed amendment...
Introduction (paras. BC1-BC130)
Hedging (paras. BC131-BC371)
BC131
Consideration of the shortcut method in SFAS 133 (paras. BC132-BC135)
Hedges of portions of financial assets and financial liabilities (paragraphs 81, 81A, AG99A and AG99B) (para. BC135A)
Expected effectiveness (paragraphs AG105–AG113) (paras. BC136-BC136B)
Hedges of portions of non‑financial assets and non‑financial liabilities for risk other than foreign currency risk (paragraph 82) (paras. BC137-BC139)
Loan servicing rights (paras. BC140-BC143)
Whether to permit hedge accounting using cash instruments (paras. BC144-BC145)
Whether to treat hedges of forecast transactions as fair value hedges (paras. BC146-BC148)
Hedges of firm commitments (paragraphs 93 and 94) (paras. BC149-BC154)
Basis adjustments (paragraphs 97–99) (paras. BC155-BC164)
Hedging using internal contracts (paras. BC165-BC172A)
Eligible hedged items in particular situations (paragraphs AG99BA, AG99E, AG99F, AG110A and AG110B) (paras. BC172B-BC172J)
Fair value hedge accounting for a portfolio hedge of interest rate risk (paras. BC173-BC220)
Novation of derivatives and continuation of hedge accounting (paras. BC220A-BC222)
Amendments for Interest Rate Benchmark Reform (September 2019) (paras. BC223-BC288)
Amendments for Interest Rate Benchmark Reform-Phase 2 (August 2020) (paras. BC289-BC371)
Dissenting opinions (paras. DO1-DO2)
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