The Three Principal Types of Hedges Referred to in AASB

question 22

Multiple Choice

The three principal types of hedges referred to in AASB 139 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:

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The pressure of circulating blood on the walls of blood vessels, often measured for health assessment.

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A neurotransmitter involved in the regulation of movement, emotion, cognition, motivation, and feelings of pleasure.

Methamphetamine

A powerful, highly addictive stimulant that affects the central nervous system, known for its use both medically and as a recreational drug.

Cocaine

A powerful and addictive stimulant drug derived from the leaves of the coca plant, known for its euphoric effects.