What is used only for selected monetary assets and liabilities since the changes in value of the hedging instrument and the underlying transaction have usually already been recognized in profit and loss?

What is used only for selected monetary assets and liabilities since the changes in value of the hedging instrument and the underlying transaction have usually already been recognized in profit and loss?
A . Hedge Accounting
B . Article master
C . New Leads
D . Contract & Supplier

Answer: A