Which of the following statements is true regarding market value effects? Select one: A. when assuming a book value acco

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Which of the following statements is true regarding market value
effects?
Select one:
A.
when assuming a book value accounting approach, market value
effects are considered.
B.
interest rate changes have a market value effect in addition to
an income effect on asset and liability values.
C.
the repricing model highlights market value effects.
D.
none of the above are true.
E.
all of the above are true.