首页 › 答案 › 题库 › 慕课 › 未分类

If a financial instrument has been taken out to act as a hedge, and this position is clearly identified and expected to be effective, hedge accounting rules should be followed.

If a financial instrument has been taken out to act as a hedge, and this position is clearly identified and expected to be effective, hedge accounting rules should be followed.
A.正确
B.错误
正确答案：正确

标签：中国会计准则全英文

上一条：Hedging instruments include which of the following:

下一条：The hedge is effective in that (i) economic relationship exists between the hedging item and hedged item, (ii) the effect of credit risk does not dominate the value changes, and (iii) the hedge ratio is the same as that arising from quantity of hedged ins