c*****d 发帖数: 89 | 1 求助!!
1. In a cash flow hedge, the portion of a derivative's gain or loss attributed to ineffectiveness is recorded as a change in AOCI
True or False
2.The actual effectiveness of a hedge depends in part on the designation of the hedged risk
True of False
3.To the extent the hedge is effective, a loss arising from the decrease in fair value of a derivative is included in current earnings if the derivative qualifies and is designated as a
Fair-value hedge (yes or no), cash flow hedge (yes or no)
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