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Division Hedge Accounting (paragraphs 85-102)

United Kingdom Repealed

Original text. Later amendments are not shown.

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  1. Assessing Hedge Effectiveness
  2. Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk

Annotations

Textual amendments

F1

Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).