Federal Register of Legislation - Australian Government

Primary content

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
Enabled by
Corporations Act 2001
C2004A00818No. 50, 2001