Conboy Corporation Disclosed in the Notes to Its Financial Statements

Multiple Choice

Conboy Corporation disclosed in the notes to its financial statements that a significant number of its unsecured trade account receivables are with companies that operate in the same industry. This disclosure is required to inform financial statement users of the existence of

A) Concentration of market risk.
B) Risk of measurement uncertainty.
C) Off-balance sheet risk of accounting loss.
D) Concentration of credit risk.