Gains and Losses on Speculative Securities, Fair Value Hedges, and the Ineffective

question 77

Multiple Choice

Gains and losses on speculative securities, fair value hedges, and the ineffective portion of cash flow hedges are included in

• A)accumulated other comprehensive income each period.
• B)contributed capital each period.
• C)net income each period.
• D)an adjustment to the beginning balance of retained earnings.
• E)an adjustment to the ending balance of retained earnings.

---

Definitions:

Business Earnings

The profit made by a business over a period of time, indicating its financial performance and profitability.

Secondary Supply

The provision of goods or services from secondary markets or sources, distinct from primary or direct sources.

Elastic

Describes a situation in which the quantity demanded or supplied of a good is highly responsive to changes in price.

Growth Rate

The percentage increase of a specific variable within a specified time frame, commonly used to measure economic growth, population increase, or company expansion.