# 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

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)

PDFs: Printed copy https://openlegislation.uk/eu-regulation-2009-839/pdf/eur_20090839_adopted_en.pdf

## Introductory text

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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## 1 

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## 2 

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## 3 

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## Signature

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

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## EFFECTIVE DATE AND TRANSITION

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## 103G 

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## Hedged items (paragraphs 78–84)

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## Qualifying items (paragraphs 78–80)

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## AG99BA 

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

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## AG99E Paragraph 81 permits an entity to designate something other than the entire fair value change or cash flow variability of a financial instrument. For example:

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## AG99F To 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:

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## Hedge accounting (paragraphs 85–102) Assessing hedge effectiveness

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## AG110A 

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## AG110B 

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Source: https://www.legislation.gov.uk/eur/2009/839 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-839
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.