Assessing Hedge Effectiveness AG105-AG113
Appendix B: Amendments to other pronouncements
Amendments to IFRS 1 B1
Amendments to IAS 12 B2
Amendments to IAS 18 B3
Amendments to IAS 19 B4
Amendments to IAS 30 B5
Amendments to IAS 36 B6
Amendments to IAS 37 B7
Approval of IAS 39 by the Board
Basis for Conclusions
Background BC4-BC14
Scope BC15-BC24
Loan Commitments BC15-BC20
Financial Guarantee Contracts BC21-BC23
Contracts to Buy or Sell a Non-Financial Item BC24
Definitions BC25-BC36
Loans and Receivables BC25-BC29
Effective Interest Rate BC30-BC35
Accounting for a Change in Estimates BC36
Embedded Derivatives BC37-BC40
Embedded Foreign Currency Derivatives BC37-BC40

Regular Way Purchase or Sale of a Financial Asset AG53-AG66
Derecognition of a Financial Liability AG57-AG63
Measurement AG64-AG91
Initial Measurement of Financial Assets and Financial Liabilities AG64-AG65
Subsequent Measurement of Financial Assets AG66-AG68
Fair Value Measurement Considerations AG69-AG82
Active Market: Quoted Price AG71-AG73
No Active Market: Valuation Technique AG74-AG79
No Active Market: Equity Instruments AG80-AG81
Inputs to Valuation Techniques AG82
Gains and Losses AG83
Impairment and Uncollectibility of Financial Assets AG84-AG93
Financial Assets Carried at Amortised Cost AG84-AG92
Interest Income After Impairment Recognition AG93
Hedging AG94-AG113
Hedging Instruments AG94-AG97
Qualifying Instruments AG94-AG97
Hedged Items AG98-AG101
Qualifying Items AG98-AG99
Designation of Non-Financial Items as Hedged Items AG100
Designation of Groups of Items as Hedged Items AG101
Hedge Accounting AG102-AG113