The Three Principal Types of Hedges Referred to in IAS

question 49

Multiple Choice

The three principal types of hedges referred to in IAS 39 are:

• A)fair-value hedges; market value hedges, cash-flow hedges.
• B)fair-value hedges; natural hedges, cash-flow hedges.
• C)fair-value hedges; hedges of net investments in a foreign operation, cash-flow hedges.
• D)hedges of net investments in a foreign operation; market value hedges, cash-flow hedges.

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Definitions:

Self-Control

Self-Control is the ability to regulate one's emotions, thoughts, and behaviors in the face of temptations and impulses.

Big Five

A model of personality that outlines five broad dimensions of human personality: openness, conscientiousness, extraversion, agreeableness, and neuroticism.

Kindness

The quality of being friendly, generous, and considerate.

Agreeableness

A personality trait that reflects a person's tendency to be compassionate, cooperative, and friendly.