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1 hedged items
hedged items ACC gesicherte Grundgeschäfte npl (in der Ergänzung zu IAS 39 Finanzinstrumente, in the amendment to IAS 39 Financial Instruments; IAS 39 Financial Instruments: Recognition and Measurement will be replaced by IFRS 9 Classification and Measurement of Financial Assets = IFRS 9 Kategorisierung und Bewertung von finanziellen Vermögenswerten)Englisch-Deutsch Fachwörterbuch der Wirtschaft > hedged items
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2 recognition and measurement, eligible hedged items
recognition and measurement, eligible hedged items ACC Ansatz und Bewertung, qualifizierende gesicherte Grundgeschäfte (Ergänzung zu IAS 39 Finanzinstrumente, amendment to IAS 39 Financial Instruments)Englisch-Deutsch Fachwörterbuch der Wirtschaft > recognition and measurement, eligible hedged items
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