44. FX gains and losses on fair value hedges are reported in ___ 45. FX gains and losses on cash flow hedges are reported in
later reported in

46. In a cash flow hedge, amounts initially reported in Other Comprehensive Income are reclassified to

47. All FX forwards are valued using the change in the

48. Split accounting encompasses both (1) the manner of
the change in a derivative's carrying value.
manner of

49. Split accounting comes into play in determining how to assess

50. In assessing hedge effectiveness, the change in a derivative's carrying value attributable to the
element may or may not be used.
change in the derivative's ___

51. Reporting in earnings currently is mandatory for that portion of a derivative's FX gain that is determined
to be ​