Which of the Following Is Not Assumed When Measuring the Fair

question 8

Multiple Choice

Which of the following is not assumed when measuring the fair value of an equity instrument?

• A)The market participant transferee will take on the rights and responsibilities associated with the instrument
• B)An entity's own equity instruments are transferred to a market participant at transfer date
• C)An entity's own equity instrument would remain outstanding
• D)The instrument would not be cancelled or otherwise extinguished on the measurement date.