D is corrent. Although a foreign currency hedge is a type of hedge under US GAAP, it is not, under IFRS. The three types of hedge classification under IFRS are cash flow hedge, fair value hedge, and hedge of net investment.
A is incorrect because a cash flow hedge is a type of hedge under IFRS.
B is incorrect because a fair value hedge is a type of hedge under IFRS.
C is incorrect because a hedge of a net investment is a type of hedge under IFRS.
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