The Three Principal Types of Hedges Referred to in IAS

Multiple Choice

The three principal types of hedges referred to in IAS 39 are:

A) fair-value hedges; market value hedges, cash-flow hedges.
B) fair-value hedges; natural hedges, cash-flow hedges.
C) fair-value hedges; hedges of net investments in a foreign operation, cash-flow hedges.
D) hedges of net investments in a foreign operation; market value hedges, cash-flow hedges.