Which of These Does not Qualify a Hedging Relationship for Hedge

question 8

Multiple Choice

Which of these does not qualify a hedging relationship for hedge accounting?

• A)The effectiveness of the hedge can be reliably measured
• B)The hedge is expected to be highly effective
• C)The change in fair value of the asset or liability is hedged
• D)Formal,detailed documentation of the hedge relationship exists,indicating the risk to be hedged,the hedge item and the hedge instrument

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