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Charges in the fair value of the effective portion of a hedging financial instrument are recognized as a part of current earnings of the period
Charges in the fair value of the effective portion of a hedging financial instrument are recognized as a part of current earnings of the period for which of the following?
Cash Flow Hedge | Far Value Hedge | |||
a | yes | yes | ||
b | no | yes | ||
c | yes | no | ||
d | no | no |
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