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A is corrent. Fair value hedges will recognize gains and losses for the effective portion of the hedging instrument in current earnings for each reporting period. Cash flow hedges will recognize gains and losses for the effective portion of the hedging instrument in other comprehensive income.
B is incorrect.   Fair value hedges will recognize gains and losses for the effective portion of the hedging instrument in current earnings for each reporting period. Cash flow hedges will recognize gains and losses for the effective portion of the hedging instrument in other comprehensive income.  
C is incorrect.   Fair value hedges will recognize gains and losses for the effective portion of the hedging instrument in current earnings for each reporting period. Cash flow hedges will recognize gains and losses for the effective portion of the hedging instrument in other comprehensive income.  
D is incorrect.   Fair value hedges will recognize gains and losses for the effective portion of the hedging instrument in current earnings for each reporting period. Cash flow hedges will recognize gains and losses for the effective portion of the hedging instrument in other comprehensive income.