For Accounting Purposes, What Determines the Method Used to Account

For accounting purposes, what determines the method used to account for investments in common shares?

A) The amount the investor paid for the shares.
B) The extent of an investor's influence over the operating and financial affairs of the investee.
C) Whether the investor's acquisition of the shares was through a private placement or through a public exchange.
D) Whether the investing corporation wants to prepare consolidation or individual financial statements.