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Commission Regulation (EC) No 839/2009 of 15 September 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 39 (Text with EEA relevance) (revoked)

EU Regulation No 839/2009 · Adopted 15 September 2009 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Commission Regulation (EC) No 839/2009

of 15 September 2009

amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 39

(Text with EEA relevance) (revoked)

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Annotations to the whole text

Textual amendments

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Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 16 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)

Contents

  1. 1Article 1 Repealed
  2. 2Article 2 Repealed
  3. 3Article 3 Repealed
  4. Signature
  5. Annex Repealed
  6. Division Repealed
  7. Eligible Hedged Items (Amendment to IAS 39 Financial Instruments: Recognition and Measurement ) Repealed
  8. EFFECTIVE DATE AND TRANSITION Repealed
  9. 103GDivision 103G Repealed
  10. Hedged items (paragraphs 78–84) Repealed
  11. Qualifying items (paragraphs 78–80) Repealed
  12. AG99BADivision AG99BA Repealed
  13. Designation of financial items as hedged items (paragraphs 81 and 81A) Repealed
  14. AG99EParagraph 81 permits an entity to designate something other than the entire fair value change or cash flow variability of a financial instrument. For example: Repealed
  15. AG99FTo be eligible for hedge accounting, the designated risks and portions must be separately identifiable components of the financial instrument, and changes in the cash flows or fair value of the entire financial instrument arising from changes in the designated risks and portions must be reliably measurable. For example: Repealed
  16. Hedge accounting (paragraphs 85–102)Assessing hedge effectiveness Repealed
  17. AG110ADivision AG110A Repealed
  18. AG110BDivision AG110B Repealed

1F1

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2F1

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3F1

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Signature

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Eligible Hedged Items (Amendment to IAS 39 Financial Instruments: Recognition and Measurement )F1

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EFFECTIVE DATE AND TRANSITIONF1

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103GF1

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Hedged items (paragraphs 78–84)F1

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Qualifying items (paragraphs 78–80)F1

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AG99BAF1

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Designation of financial items as hedged items (paragraphs 81 and 81A)F1

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AG99EParagraph 81 permits an entity to designate something other than the entire fair value change or cash flow variability of a financial instrument. For example:F1

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AG99FTo be eligible for hedge accounting, the designated risks and portions must be separately identifiable components of the financial instrument, and changes in the cash flows or fair value of the entire financial instrument arising from changes in the designated risks and portions must be reliably measurable. For example:F1

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Hedge accounting (paragraphs 85–102)Assessing hedge effectivenessF1

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AG110AF1

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AG110BF1

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