Federal Register of Legislation - Australian Government

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AASB 139 Standards/Accounting & Auditing as made
This standard applies to all financial instruments within the scope of AASB 9 Financial Instruments if, and to the extent that AASB 9 permits the hedge accounting requirements of this Standard to be applied and the financial instrument is part of a hedging relationship that qualifies for hedge accounting in accordance with this Standard.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 01 Oct 2015
Tabling HistoryDate
Tabled HR12-Oct-2015
Tabled Senate12-Oct-2015
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Legislative Instrument
F2015L01609 : Authoritative PDF Document : 1.2MB Primary Document Icon F2015L01609 : ZIP Document : 0.2MB
29 pages

Explanatory Statement
F2015L01609ES : PDF Document : 0.4MB Primary Document Icon F2015L01609ES : ZIP Document : 98KB
4 pages