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Cuando una cobertura de flujo de efectivo es apropiada, la porcin efectiva de la ganancia o prdida del derivado es a. diferido utilizando otro resultado

Cuando una cobertura de flujo de efectivo es apropiada, la porcin efectiva de la ganancia o prdida del derivado es

a.

diferido utilizando otro resultado integral.

b.

reconocido inmediatamente en el momento en que se hace el acuerdo.

C.

reconocido en el tiempo, amortizado durante el perodo del acuerdo.

d.

reconocido a lo largo del tiempo, compensado por la fluctuacin en el valor del activo o pasivo cubierto.

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