USGAAP Requires Firms to Disclose Which of the Following Information

U.S.GAAP requires firms to disclose which of the following information with respect to derivatives?

A) A description of the firm's risk management strategy and how particular derivatives help accomplish the firm's hedging objectives.
B) For fair value and cash flow hedges, firms must disclose the net gain or loss recognized in earnings resulting from the hedge's ineffectiveness.
C) For cash flow hedges, firms must describe the transactions or events that will result in reclassifying gains and losses from accumulated other comprehensive income to net income and the estimated amount of such reclassifications during the next 12 months.
D) The net amount of gains and losses recognized in earnings because a hedged firm commitment no longer qualifies as a fair value hedge or a hedged forecasted transaction no longer qualifies as a cash flow hedge.
E) all of the above