Four employees comment on the IFRS 7 fair value disclosures. Which of their sentences is wrong?Your answerAParagraph 28 of IFRS 7 contains the complete fair value hierarchy and the list of the valuation techniques that are accepted.BThe fair value hierarchy and valuation techniques fall under IFRS 13, to which the IFRS 7 disclosures refer.CIFRS 7 adds disclosures specific to financial instruments, including those that appear in paragraph 28 of the standard.DParagraph 28 deals with the case where the initial fair value differs from the transaction price and unobservable inputs are used.SubmitHint