# 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

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)

PDFs: Printed copy https://openlegislation.uk/eu-regulation-2013-1375/pdf/eur_20131375_adopted_en.pdf

## Introductory text

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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## 1 

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## 2 

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## 3 

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## Signature

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## Annex: INTERNATIONAL ACCOUNTING STANDARDS

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## Amendments to IAS 39 Financial Instruments: Recogn Novation of Derivatives and Continuation of Hedge Accounting

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## Fair value hedges

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

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## Cash flow hedges

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

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## Effective date and transition

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## 108D 

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## Assessing hedge effectiveness

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## AG113A 

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Source: https://www.legislation.gov.uk/eur/2013/1375 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-1375
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.