For Speculative Derivatives, the Change in the Fair Value of the Derivative

Multiple Choice

For speculative derivatives, the change in the fair value of the derivative must be:

A) Utilized to adjust the derivative asset.
B) Recognized immediately as a gain or loss in net income.
C) Recognized as a loss in other comprehensive income.
D) Recognized as a gain in other comprehensive income.
E) Recognized as a gain or loss in net income at a later date.