Question
When a cash flow hedge is appropriate, the effective portion of the gain or loss on the derivative is a. deferred using other comprehensive income.
When a cash flow hedge is appropriate, the effective portion of the gain or loss on the derivative is
| a. | deferred using other comprehensive income. | |
| b. | recognized immediately at the time the agreement is made. | |
| c. | recognized over time, amortized over the period of the agreement. | |
| d. | recognized over time, offset by the fluctuation in the value of the hedged asset or liability. |
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Handbook Of Energy Audits
Authors: Albert Thumann, Terry Niehus, William J. Younger
7th Edition
1420067915, 978-1420067910
