An Investee Is Considered to Be an Associate of an Investor

An investee is considered to be an associate of an investor if:

A) The investor has the power to participate in the financial and operating decisions of the investee.
B) The investor has the power to participate in either or both the financial and operating decisions of the investee.
C) The investor has the power to participate in or jointly control the financial and operating decisions of the investee.
D) All of the above.