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Once an Entity Has Designated the Hedging Relationship and It

Question 3

Multiple Choice

Once an entity has designated the hedging relationship and it qualifies for hedge accounting,it is classified as which one of three types of relationships:


A) a fair value excess capital
B) a cash flow analysis
C) the hedge of a net investment in a foreign operation as defined in AASB 121 (para. 86)
D) a fair value statement

Correct Answer:

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