_____ Hedge Accounting Is a Special Accounting Treatment That Achieves

_____ Hedge accounting is a special accounting treatment that achieves

A) Counterbalancing.
B) Concurrent recognition of mark-to-market adjustments.
C) Counterbalancing and concurrent recognition of mark-to-market adjustments.
D) Counterbalancing and either concurrent recognition or concurrent deferral of mark-to-market adjustments.
E) None of the above.