_____ Concerning FX Forwards, Which of the Following Statements Is

_____ Concerning FX forwards, which of the following statements is false?

A) They result in a two-sided hedge if used for hedging.
B) Their use automatically results in the use of hedge accounting in hedging transactions.
C) They require the buyer of a foreign currency to take delivery of a foreign currency.
D) They can be used for hedging as well as speculating.
E) None of the above.