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    Under US GAAP, Where Are Changes in the Fair Value of of Derivatives
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Under US GAAP, Where Are Changes in the Fair Value of of Derivatives

Question 1

Question 1

Multiple Choice

Under U.S. GAAP, where are changes in the fair value of derivatives reported?


A) As part of "Accumulated Other Comprehensive Income" on the Balance Sheet
B) They are not recognized until the options are exercised
C) Retained Earnings
D) None of the above

Correct Answer:

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