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Assuming a company applies hedge accounting and reports under IFRS, which of the following statements about hedging a foreign currency risk on a contracted future credit sale is true? - The hedge must be accounted for using a cash flow hedge. - The company can account for the hedge using elther a ca sh flow hedge or a fair value hedge. - The hedge is not eligible for hedge accounting until the sale actually occurs. - The hedge must be accounted for using a fair value hedge.
Sagot :
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