The three principal types of hedges referred to in IAS 39 are:
A) fair-value hedges; market value hedges, cash-flow hedges.
B) fair-value hedges; natural hedges, cash-flow hedges.
C) fair-value hedges; hedges of net investments in a foreign operation, cash-flow hedges.
D) hedges of net investments in a foreign operation; market value hedges, cash-flow hedges.
Correct Answer:
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