With Respect to Derivative Instruments That Are Designated as Hedges

question 18

Multiple Choice

With respect to derivative instruments that are designated as hedges, the FASB calls for which of the following general disclosures?

• A)The objective of using hedging instruments.
• B)Description of the various types of hedges.
• C)A description of the types of transactions that are hedged
• D)All of the above.

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Definitions:

Standard Error

The standard deviation of the sampling distribution of a statistic, most commonly of the mean.

Sample Standard Deviation

A measure of the amount of variation or dispersion of a set of sample values, indicating how much the values differ from the mean of the sample.

Sampling Distribution

A statistical distribution that emerges from conducting numerous samples within a particular population base.

Sample Proportion

The ratio of members in a sample meeting a certain criterion to the total number of members in the sample, serving as an estimate of the population proportion.