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The Formal Documentation of a Hedging Relationship Must Include Identification

Question 8

Multiple Choice

The formal documentation of a hedging relationship must include identification of: I The hedging instrument
II The hedged item
III The nature of the risk being hedged
IV How the entity will assess hedge effectiveness


A) I, II and III only.
B) I, II and IV only.
C) II, III and IV only.
D) I, II, III and IV.

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