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Division CHAPTER 6 Hedge accountingF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 6.1OBJECTIVE AND SCOPE OF HEDGE ACCOUNTING
  2. 6.2HEDGING INSTRUMENTS
  3. 6.3HEDGED ITEMS
  4. 6.4QUALIFYING CRITERIA FOR HEDGE ACCOUNTING
  5. 6.5ACCOUNTING FOR QUALIFYING HEDGING RELATIONSHIPS
  6. 6.6HEDGES OF A GROUP OF ITEMS
  7. 6.7OPTION TO DESIGNATE A CREDIT EXPOSURE AS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS

Annotations

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. 54 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)