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Under U.S. GAAP, where are changes in the fair value of derivatives reported? Multiple Choice Retained Earnings They are not recognized until the options are

Under U.S. GAAP, where are changes in the fair value of derivatives reported?

Multiple Choice

  • Retained Earnings

  • They are not recognized until the options are exercised

  • None of the above

  • As part of "Accumulated Other Comprehensive Income" on the Balance Sheet

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