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- IAS 39 – Financial Instruments: Recognition and Measurement 0%
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Question 1 of 8
1. Question
If there is a valid statistical relationship between the two variables, the slope of the regression line can be used to establish the hedge ratio that will maximise expected effectiveness.
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Question 2 of 8
2. Question
How shall a hedge of a net investment in a foreign operation, including a hedge of a monetary item that is accounted for as part of the net investment, be accounted for?
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Question 3 of 8
3. Question
Under which of the following circumstances is a hedge regarded as highly effective?
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Question 4 of 8
4. Question
Under which of the following circumstances is a hedge of a highly probable forecast purchase of a commodity with a forward contract likely to be highly effective?
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Question 5 of 8
5. Question
Which of the following shall documentation for portfolio hedge of interest rate risk specify?
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Question 6 of 8
6. Question
Under which of the following circumstances may a change in the fair value of the hedged item that is attributable to the hedged risk differ from the change in the fair value of the hedging derivative?
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Question 7 of 8
7. Question
Under which of the following conditions will the effectiveness of the hedge be improved?
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Question 8 of 8
8. Question
When measuring effectiveness, the entity distinguishes revisions to the estimated repricing dates of existing assets from the origination of new assets, with only the former giving rise to ineffectiveness.
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