ipsas 29—financial instruments: recognition and measurement - IFAC

FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT
Hedging ....................................................................................................... 80–113
Hedging Instruments ............................................................................ 81–86
Qualifying Hedging Instruments .................................................. 81–82
Designation of Hedging Instruments ............................................ 83–86
Hedged Items ....................................................................................... 87–94
Qualifying Items ........................................................................... 87–89
Designation of Financial Items as Hedged Items ......................... 90–91
Designation of Non-Financial Items as Hedged Items ................. 92
Designation of Groups of Items as Hedged Items ........................ 93–94
Hedge Accounting ............................................................................... 95–113
Fair Value Hedges ........................................................................ 99–105
Cash Flow Hedges ........................................................................ 106–112
Hedges of a Net Investment .......................................................... 113
Transition .................................................................................................... 114–123
Effective Date .............................................................................................
Appendix A: Application Guidance
Appendix B: Reassessment of Embedded Derivatives
Appendix C: Hedges of a Net Investment in a Foreign Operation
Appendix D: Amendments to Other IPSASs
Basis for Conclusions
Implementation Guidance
Illustrative Examples
Comparison with IAS 39
124–126
IPSAS 29 1024