the key criterion for qualifying as a hedge is, Financial Accounting

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the key criterion for qualifying as a hedge is

The key criterion for qualifying as a hedge is that the hedging relationship must be highly effective in achieving offsetting changes in fair values or cash flows based on the hedging company's specified risk management objective and strategy. Explain what happens if a swap is used ineffectively to hedge the fair value of a note

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Financial Accounting: the key criterion for qualifying as a hedge is

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