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Business, 12.08.2019 21:30 victordhernandez01

Achange in the fair value of a derivative qualified as a cash flow hedge is determined to be either effective inoffsetting a change in the hedged item or ineffective in offsetting such a change. how should the effectiveand ineffective portions of the change in value of a derivative which qualifies as a cash flow hedge bereported in financial statements? 1. effective portion in ? 2. ineffective portion in?

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