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What Is an Accurate Statement Regarding Required NFP Reporting of Derivatives

Question 61

Multiple Choice

What is an accurate statement regarding required NFP reporting of derivatives used to hedge forecasted transactions?


A) Similar to governments, NFPs can report changes in the value of derivatives used for hedging as deferred inflows/outflows on the balance sheet rather than reporting gains and losses on the operating statement.
B) Similar to businesses, NFPs can report changes in the value of derivatives used for hedging as adjustments to OCI rather than reporting gains and losses on the operating statement.
C) NFP organizations do not report unrealized gains and losses on hedge investments.
D) NFP reporting standards do not allow any special hedge accounting for hedges of forecasted transactions.

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