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NEW QUESTION: 1
Which of the following is not a criterion for hedge accounting?
A. The hedge is formally designated and documented at its inception.
B. A forecast transaction subject to a cash flow hedge must be highly probable.
C. The hedge is assessed only at its inception.
D. The hedge is expected to be highly effective and can be reliably measured.
Answer: C
Explanation:
An entity can mitigate a possible loss by using hedges to offset risk. Thus, an entity is said to hedge its financial positions. One of the criteria for hedge accounting is that the hedge be continually assessed and determined to have been effective. Thus it is not assessed only at its inception.

NEW QUESTION: 2
What is the primary security requirement related to social media and collaboration?
A. securing cloud transition
B. protection of network edges
C. enabling BYOD transformation
D. authorizing content use
Answer: D

NEW QUESTION: 3
Which one of the following is true regarding the KEEP statement?
A. The KEEP statement selects the variables read from the input data set(s).
B. The KEEP statement applies to all data sets created within the same DATA step.
C. The KEEP statement applies only to the first data set created within the same DATA step if more than one data set is
created.
D. The KEEP statement is available in both the DATA and the PROC steps.
Answer: B