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IFRS 9 Requires That Changes in the Value of Hedges

Question 8

Multiple Choice

IFRS 9 requires that changes in the value of hedges of equity investments reported at FV-OCI be reported:


A) In other comprehensive income until the equity investments are sold.
B) In other comprehensive income, with no reclassification to income.
C) In income as incurred.
D) As a direct adjustment to retained earnings.

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