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:

Early Maturation

The process whereby children or adolescents reach physical and sexual development sooner than their peers, which can have various social and psychological effects.

Nonverbal Cognitive Development

The progression of mental abilities and processing without the use of language, including the understanding of symbols, puzzles, and visual reasoning.

Early Maturation

Describes the earlier than average development and growth of children or adolescents, particularly in terms of puberty.

Cultural Norms

The shared expectations and rules that guide behavior of people within social groups.