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IFRS 9 (CPC 48) establishes some types of hedge accounting relationships. Which of the items below is included in the types of relationships defined by

IFRS 9 (CPC 48) establishes some types of hedge accounting relationships. Which of the items below is included in the types of relationships defined by the rule?

a. Hedge of investment in associates in Brazil, evaluated by the equity method

b. Hedge of net investment abroad

c. Hedge of image risks of directors

d. None of the alternatives

e. Inventories hedge

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