What criteria are required for a hedged item to qualify for special accounting as a fair-value hedge?

Chapter 13, Professional Research Assignments #1
What criteria are required for a hedged item to qualify for special accounting as a fair-value hedge?

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Related Book For answer-question

Advanced Accounting

13th edition

Authors: Floyd A. Beams, Joseph H. Anthony, Bruce Bettinghaus, Kenneth Smith

ISBN: 978-0134472140