US GAAP Provides Guidance for Hedges of All the Following

Multiple Choice

U.S. GAAP provides guidance for hedges of all the following sources of foreign exchange risk except

A) Recognized foreign currency denominated assets and liabilities.
B) Unrecognized foreign currency firm commitments.
C) Forecasted foreign currency denominated transactions.
D) Net investment in foreign operations.
E) Deferred foreign currency gains and losses.