In General, Derivative Instruments Are

question 40

Multiple Choice

In general, derivative instruments are

• A) Not reported in a company's balance sheet because their impact on the company is not yet known.
• B) Reported in the balance sheet at fair value and changes in their fair value are reported in earnings.
• C) Reported in the balance sheet at historical cost and changes in their fair value are reported in earnings.
• D) Reported in the balance sheet at fair value and changes in their fair value are reported in other comprehensive income.

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Definitions:

Z-track Method

A technique for intramuscular injections to minimize leakage of the medication into the subcutaneous tissue.

Intramuscular Injection

A method of delivering medication deep into the muscles, allowing for faster absorption into the bloodstream than oral administration.

Tuberculin Screening

A test that determines if a person has been infected with the tuberculosis bacteria.

Tuberculosis (TB)

A potentially serious infectious disease caused by the bacterium Mycobacterium tuberculosis, affecting mainly the lungs but can spread to other organs.