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Hedge Accounting Is Not Used for Hedges of Remeasured Subsidiaries

Question 62

Multiple Choice

Hedge accounting is not used for hedges of remeasured subsidiaries because:


A) It is specifically prohibited in ASC Topic 815.
B) The hedges do not meet the strict requirements for effective hedges.
C) There is no risk to hedge.
D) Normal accounting matches gains and losses in the same period.

Correct Answer:

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