Disclosure Requirements for Financial Instruments | CFA® Level 1 Exam Prep

Not a Disclosure Requirement for Financial Instruments

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Which of the following is NOT a disclosure requirement for financial instruments?

A. Firms must present fair valuations of financial instruments in the financial statements or accompanying notes.

B. Firm must present reasons for not meeting any of the disclosure requirements.

C. Firms must disclose the purposes of holding any speculative financial instruments.

D. Firms must disclose significant assumptions used to value financial instruments.

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A. B. C. D.

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