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Explain the Terms Hedging Instrument and Hedged Item,and How Hedge

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Essay

Explain the terms hedging instrument and hedged item,and how hedge accounting brings these two together.


Definitions:

Memory

The faculty by which the mind stores and remembers information, critical to learning and the formation of identity.

Ivan Pavlov

A Russian physiologist known for his work in classical conditioning, particularly his experiments with dogs.

Observational Study

A research method involving the systematic watching, recording, and analysis of behaviors as they occur in their natural environments without manipulation or intervention.

Classical Conditioning

A learning process that occurs through associations between an environmental stimulus and a naturally occurring stimulus, leading to a learned response.

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