HOMELv003 Changes in the fair value of a derivative designated as a cash flow hedge are recorded where? 2026年5月18日 The effective portion of changes in the fair value of a cash flow hedge is recorded in OCI. When translating financial statements using the current rate method, what rate is used for assets and liabilities? What is the first step in the US GAAP impairment test for property, plant, and equipment?
