Accounting for Derivatives and
Hedging Activities
Hedge Accounting
GAAP’s objective is to account for derivative instruments used to hedge risks so that the financial statements reflect their effectiveness in reducing the
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GAAP’s objective is to account for derivative instruments used to hedge risks so that the financial statements reflect their effectiveness in reducing the
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Izdihar China Equity Fund NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2019 and 2018 7 RISK MANAGEMENT CONTINUED disclosing the fair value of financial