The Accounting Treatment Given a Cash Flow Hedge of a Forecasted

Multiple Choice

The accounting treatment given a cash flow hedge of a forecasted transaction continues unless:

A) ​The hedging relationship is no longer highly effective based on management policies.
B) ​The derivative instrument is sold, terminated, or exercised.
C) ​The derivative instrument is no longer designated as a hedge on a forecasted transaction.
D) All of these statements are true.​