Which Statement Is Correct About Hedge Accounting

question 35

Multiple Choice

Which statement is correct about hedge accounting?

• A)Hedge accounting must be reported in profit or loss.
• B)Hedge accounting must be reported in OCI.
• C)The financial effects of the hedging item and instrument offset 100% in hedge accounting.
• D)It permits the hedging item and the hedging instrument to be recorded in the same way.

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Definitions:

Self-Reports

A research or assessment method where individuals provide data about themselves, usually through questionnaires or interviews, which can include personal feelings, thoughts, behaviors, or experiences.

Psychopathology

The study of mental disorders, including their symptoms, etiology (causes), and treatment, focusing on the maladaptive behavior of individuals.

Psychopathology

The scientific study of mental disorders, including their symptoms, causes, and treatment.

Self-Reports

Information provided directly by individuals about themselves, often used in research or clinical assessment.