With Respect to Disclosure Requirements for Fair Value Measurements, Which

Multiple Choice

With respect to disclosure requirements for fair value measurements, which of the following is not be consistent with indicating negatives - I suggest bold and not underlining one of the three levels in the hierarchy of classifying fair value measurements?

A) a reconciliation of beginning and ending balances
B) significant unobservable inputs
C) significant other observable inputs
D) quoted prices in active markets for identical assets or liabilities