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    Intermediate Accounting IFRS
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    Exam 22: Appendix a Derivatives
  5. Question
    The Key Criterion for Qualifying as a Hedge Is That
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The Key Criterion for Qualifying as a Hedge Is That

Question 22

Question 22

True/False

The key criterion for qualifying as a hedge is that the hedging relationship must be highly effective in achieving offsetting changes in fair values or cash flows.

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