How Should Discounts or Premiums on Forward Contracts Be Treated

question 39

Multiple Choice

How should discounts or premiums on forward contracts be treated if the derivative is hedging a foreign-currency-denominated asset?

• A) Carried on the balance sheet until the contract is completed
• B) Included in income in the period the derivative is acquired
• C) Amortized over the life of the forward contract
• D) None of the above

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Definitions:

Culturally Adapted Therapies

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Effect Sizes

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Ethnic Minority Clients

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