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C is corrent. ASC Topic 830 remains in effect for hedges of net investments in foreign operations. The hedged net investment is viewed as a single asset. The provisions for recognizing the gain or loss on the hedged asset/liability and the hedging instrument in ASC Topic 815 do not apply to the hedges of net investments in foreign operations.
A is incorrect.   ASC Topic 830 remains in effect for hedges of net investments in foreign operations. The hedged net investment is viewed as a single asset. The provisions for recognizing the gain or loss on the hedged asset/liability and the hedging instrument in ASC Topic 815 do not apply to the hedges of net investments in foreign operations.  
A is incorrect.   ASC Topic 830 remains in effect for hedges of net investments in foreign operations. The hedged net investment is viewed as a single asset. The provisions for recognizing the gain or loss on the hedged asset/liability and the hedging instrument in ASC Topic 815 do not apply to the hedges of net investments in foreign operations.  
D is incorrect.   ASC Topic 830 remains in effect for hedges of net investments in foreign operations. The hedged net investment is viewed as a single asset. The provisions for recognizing the gain or loss on the hedged asset/liability and the hedging instrument in ASC Topic 815 do not apply to the hedges of net investments in foreign operations.