The Line-By-Line Method of Accounting for Interests in Jointly Controlled

The line-by-line method of accounting for interests in jointly controlled entities is recommended by AASB 11 because:

A) it reflects the venturer's control over the future economic benefits.
B) it is the method used for jointly controlled operations and jointly controlled assets, which only differ from jointly controlled entities in their legal form.
C) it is consistent with the legal form of a joint arrangement.
D) none of the above.