For Which Type of Derivative Are Changes in the Fair

question 45

Multiple Choice

For which type of derivative are changes in the fair value deferred and recognized as an equity adjustment?

• A) Fair value hedge
• B) Cash flow hedge
• C) Operating hedge
• D) Notional value hedge

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Definitions:

Established Position

A status or rank within a group or society that is recognized and often secured based on factors such as experience, achievements, or seniority.

Role Set

All roles occupied by a person at a given time.

Gender

Socially learned expectations and behaviors associated with members of each sex.

Ascribed Status

A social position a person is assigned at birth or assumes involuntarily later in life, often based on factors like race, gender, and family heritage.