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All of the following are steps used to determine whether to use hedge accounting except : A) Identify the hedged account. B) Identify how the

All of the following are steps used to determine whether to use hedge accountingexcept:

A) Identify the hedged account.

B) Identify how the hedged item is being accounted for without hedge accounting.

C)Identity the hedging item.

D) Identify how the hedging item is accounted for without hedge accounting.

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