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IFRS 9 Requires That the Change in Time Value of Options

Question 79

Multiple Choice

IFRS 9 requires that the change in time value of options used for hedging be reported:


A) In other comprehensive income and amortized to income over time.
B) In other comprehensive income, with no reclassification to income.
C) In income as incurred.
D) As an adjustment to the carrying value of the hedged item.

Correct Answer:

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