The Three Principal Types of Hedges Referred to in AASB

Multiple Choice

The three principal types of hedges referred to in AASB 139 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
E) Fair value hedges; market value hedges, hedges of net investments in a foreign operation