Which of the Following Is Not One of the GAAP

question 23

Multiple Choice

Which of the following is not one of the GAAP classifications for derivatives?

• A) Speculative investment
• B) Fair value hedge
• C) Asset-Liability hedge
• D) Cash flow hedge

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Definitions:

Psychosexual Development

A Freudian theory that proposes human personality development occurs in five stages (oral, anal, phallic, latency, and genital) from infancy to adulthood, centered on the libido's focus.

Overeat

The consumption of food in quantities greater than the body's physical need, often leading to discomfort, weight gain, and health issues.

Anal Expulsive

A psychoanalytic concept suggesting a personality type that results from a child's experience during the anal stage of psychosexual development, often associated with messiness or disorganization.

Anal Retentive

Pertains to a personality trait characterized by orderliness, meticulousness, and a controlling attitude, believed by Freud to originate during the anal stage of psychosexual development.