practicable

/in /by

If it is not practicable for an entity to estimate the fair value of a financial instrument, which of the

 

following should be disclosed?

 

I. Information pertinent to estimating the fair value of the financial instrument.

 

II. The reasons it is not practicable to estimate fair value.

 

CPA-00965 Type1 M/C A-D Corr Ans: A PM#16 F 7-01

 

 

 

14. CPA-00965 FARE May 95 #4 Page 3

 

 

 

Disclosure of information about significant concentrations of credit risk is required for:

 

 

 

CPA-04658 Type1 M/C A-D Corr Ans: B PM#17 F 7-01

 

 

 

15. CPA-04658 Released 2005 Page 3

 

 

 

Where in its financial statements should a company disclose information about its concentration of credit

 

risks?

 

 

 

CPA-05221 Type1 M/C A-D Corr Ans: D PM#26 F 7-01

 

 

 

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