18.Transactions that do not qualify as hedges must be accounting for as speculation and marked to market each period.
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Q38: Hedge accounting,based on FAS 133,addresses all of
Q39: End users differ from dealers in that
Q40: An effective risk management system requires that
Q41: A company's auditors are not typically trained
Q42: A corporate risk management function is typically
Q44: Effective risk management requires that the front
Q45: SEC disclosure requirements force companies to reveal
Q46: A fair value hedge is a transaction
Q47: The objectives of end users of derivatives
Q48: Under FAS 133 executive stock options must
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