Which of the Following Is Not Assumed When Measuring the Fair

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.