text: (cid:129)*IAS 39, Financial Instruments: Recognition and Measurement (IAS 39)*
  – In June 2013, the IASB amended IAS 39 to provide relief from 
  discontinuing an existing hedging relationship when a novation that 
  was not contemplated in the original hedging documentation meets 
  specific criteria. The amendments are effective for annual periods 
  beginning on or after January 1, 2014 and are required to be applied 