doc__table__1936 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable1936

Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) · European Union

| 95 | If a cash flow hedge meets the conditions in paragraph 88 during the period, it shall be accounted for as follows: (a) the portion of the gain or loss on the hedging instrument that is determined to be an effective hedge (see paragraph 88) shall be recognised directly in equity through the statement of changes in equity (see IAS 1); and (b) the ineffective portion of the gain or loss on the hedging instrument shall be recognised in profit or loss.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.