Which of the Following Is/are True

Multiple Choice

Which of the following is/are true?

A) Subsequent to the acquisition of a derivative, the firm may report changes in fair value of derivatives in Other Comprehensive Income.
B) Subsequent to the acquisition of a derivative, the firm may report changes in fair value of derivatives but they have no effect on any lines of the statement of cash flows.
C) As the derivative transaction settles, some of the settlements involve net cash flow.
D) As the derivative transaction settles, derivatives with cash settlement can involve cash flows even when the firm uses them as a hedge; often, however, the cash inflow or outflow from the derivative usually offsets another cash outflow or inflow from the other side of the hedge.
E) all of the above