n NISM Certifications
XVIIA NISM Series XVII-A
Medium

Guidance Notes on Accounting for Derivatives Contract recognize following type of hedging for hedge accounting.

Practice question from Accounting & Taxation of Currency Derivatives Mock Test — bank. The correct answer is highlighted below with a full explanation.

Options

  1. A

    fair value hedge accounting model

  2. B

    The cash flow hedge accounting model

  3. C

    The hedge of a net investment in a foreign operation

  4. All the above

    Correct answer

A full explanation for this question is being written. In the meantime, the correct answer is highlighted above.

Test yourself for real

Take a full NISM Series XVII-A mock test.

Same duration, same weighting, same difficulty distribution as the real exam — with explanations on every question.

Accounting & Taxation of Currency Deriva… Free