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  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2017
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  1. IAS 39: Financial Instruments: Recognition and Measurement
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IAS 39: Financial Instruments: Recognition and Measurement

Comparing proposed amendment...
Financial Instruments: Recognition and Measurement (para. 1)
Scope (paras. 2-7)
Definitions (paras. 8-70)
Hedging (paras. 71-102Z3)
Effective date and transition (paras. 103-108K)
Withdrawal of other pronouncements (paras. 109-110)
Appendix A Application guidance
Appendix B Amendments to other pronouncements
Approval by the Board of Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk (Amendments to IAS 39) issued in March 2004
Approval by the Board of Transition and Initial Recognition of Financial Assets and Financial Liabilities (Amendments to IAS 39) issued in December 2004
Approval by the Board of Cash Flow Hedge Accounting of Forecast Intragroup Transactions (Amendments to IAS 39) issued in April 2005
Approval by the Board of Financial Guarantee Contracts (Amendments to IAS 39 and IFRS 4) issued in August 2005
Approval by the Board of Eligible Hedged Items (Amendment to IAS 39) issued in July 2008
Approval by the Board of Embedded Derivatives (Amendments to IFRIC 9 and IAS 39) issued in March 2009
Approval by the Board of Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39) issued in June 2013
Approval by the Board of IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) issued in November 2013
IAS 39: Basis for Conclusions
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)
IAS 39: Illustrative Example
IAS 39: Implementation Guidance
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