According to AASB 139,what Are the Five Conditions That Must

question 48

Short Answer

According to AASB 139,what are the five conditions that must be met in order to apply 'hedge accounting'?

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Definitions:

Surveillance

The monitoring of behavior, activities, or information for the purpose of information gathering, influencing, managing, or directing.

Terrorists

Individuals or groups that use violence and intimidation, especially against civilians, in the pursuit of political aims.

Reasonable Expectation of Privacy

A legal standard that determines whether a person's privacy has been violated in a manner that society is prepared to recognize as reasonable.

Open Field

An area of open, undeveloped land, often related to the legal doctrine that such areas are not protected by the Fourth Amendment's search and seizure protections.