D is corrent. If a company elects to use fair value measurement on selected hybrid instruments, the balance sheet disclosure may be presented in one of two ways: as either a separate line item for the fair value and non--fair value instruments on the balance sheet, or as an aggregate amount of all hybrid instruments with the amount of hybrid instruments at fair value shown in parentheses.
A is incorrect. If a company elects to use fair value measurement on selected hybrid instruments, the balance sheet disclosure may be presented in one of two ways: as either a separate line item for the fair value and non--fair value instruments on the balance sheet, or as an aggregate amount of all hybrid instruments with the amount of hybrid instruments at fair value shown in parentheses.
B is incorrect. If a company elects to use fair value measurement on selected hybrid instruments, the balance sheet disclosure may be presented in one of two ways: as either a separate line item for the fair value and non--fair value instruments on the balance sheet, or as an aggregate amount of all hybrid instruments with the amount of hybrid instruments at fair value shown in parentheses.
C is incorrect. If a company elects to use fair value measurement on selected hybrid instruments, the balance sheet disclosure may be presented in one of two ways: as either a separate line item for the fair value and non--fair value instruments on the balance sheet, or as an aggregate amount of all hybrid instruments with the amount of hybrid instruments at fair value shown in parentheses.
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