The Three Principal Types of Hedges Referred to in AASB

question 5

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
• E) Fair value hedges; market value hedges, hedges of net investments in a foreign operation

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Definitions:

Scaled-Down

Refers to a reduced or simplified version of something, especially designed to meet specific criteria or fit within certain limitations.

End-User Needs

The requirements and goals of the final user of a product or service, essential for designing effective solutions.

NewSQL

NewSQL is a class of modern relational database management systems that seeks to provide the scalability of NoSQL systems with the ACID guarantees of a traditional database.

Relational Database Management System

A database management system that is based on the relational model, where data is stored in tables and the relationship between data is also maintained in tables.