Question: In the document formally designating a foreign currency forward contract as a hedge for hedge accounting purposes, a company must do all of the following

In the document formally designating a foreign currency forward contract as a hedge for hedge accounting purposes, a company must do all of the following except
a. Identify the item that is being hedged.
b. Name the financial institution that is party to the forward contract.
c. Specify the nature of the foreign exchange risk that is being hedged.
d. Disclose the risk management objective and strategy for undertaking the hedge.

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