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Commission Regulation (EU) No 1375/2013 of 19 December 2013 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 39 (Text with EEA relevance) (revoked)

EU Regulation No 1375/2013 · Adopted 19 December 2013 · 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 (EU) No 1375/2013

of 19 December 2013

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 39

(Text with EEA relevance) (revoked)

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Annotations to the whole text

Textual amendments

F1

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. 41 (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  1. 1Article 1 Repealed
  2. 2Article 2 Repealed
  3. 3Article 3 Repealed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 Annex: INTERNATIONAL ACCOUNTING STANDARDS Repealed
  6. Division Repealed
  7. Amendments to IAS 39 Financial Instruments: RecognNovation of Derivatives and Continuation of Hedge Accounting Repealed
  8. Fair value hedges Repealed
  9. 91An entity shall discontinue prospectively the hedge accounting specified in paragraph 89 if: Repealed
  10. Cash flow hedges Repealed
  11. 101In any of the following circumstances an entity shall discontinue prospectively the hedge accounting specified in paragraphs 95–100: Repealed
  12. Effective date and transition Repealed
  13. 108DDivision 108D Repealed
  14. Assessing hedge effectiveness Repealed
  15. AG113ADivision AG113A Repealed

1F1

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2F1

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3F1

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Signature

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Amendments to IAS 39 Financial Instruments: RecognNovation of Derivatives and Continuation of Hedge AccountingF1

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Fair value hedgesF1

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91An entity shall discontinue prospectively the hedge accounting specified in paragraph 89 if:F1

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Cash flow hedgesF1

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101In any of the following circumstances an entity shall discontinue prospectively the hedge accounting specified in paragraphs 95–100:F1

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Effective date and transitionF1

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108DF1

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Assessing hedge effectivenessF1

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AG113AF1

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