In Order for a Fair Value Hedge to Receive Special

Multiple Choice

In order for a fair value hedge to receive special accounting treatment, the

A) ​derivative instrument must be held until it expires or is exercised.
B) ​criteria necessary for special accounting treatment must only be met at the inception of the hedge.
C) ​entity may designate the derivative instrument as a fair value hedge when it is determined the hedge is effective.
D) ​hedging relationship must be considered highly effective.