Harvest, 800
Hedge accounting, 153, 182, 331, 348
Cash flow hedges, 182, 184, 357
Effectiveness of, 153, 185, 331
Fair value hedges, 182, 184, 354
Foreign currency transactions, 761
Net investment in foreign entity, 182, 185, 760
Under IAS 39, 354
Held-for-trading, 332
Impairments of, 179
Held-to-maturity investments, 153, 332, 334
Disposal of, 335
Impairments of, 181
Reclassifications, 178
Structured notes, 345
Transfers between categories, 338, 341
Historical cost concept, 78, 405
Holding gains/losses, 821
Hyperinflation, 819, 821, 838
Comparative statements, 841
Disclosure, 841
Economies which cease being, 842
Financial reporting, 838
Interim reporting, 706
Restating current cost financial statements, 840
Restating historical cost financial statements, 838