Which of the following are entities not required to disclose qualitatively for financial instruments?
A) Exposures to risk
B) How the risk arose
C) How the risk is measured
D) The entity's propensity for risk
E) How the risk can be managed

Question

Quizplus · Accepted Answer

Entities are generally required to disclose exposures to risk (A), how the risk arose (B), how the risk is measured (C), and how the risk can be managed (E) as part of their financial reporting obligations. The entity's propensity for risk (D) is more subjective and not typically required as part of qualitative disclosures for financial instruments.

Which of the Following Are Entities Not Required to Disclose