Which of the Following Statements Is Not in Accordance with AASB

Which of the following statements is not in accordance with AASB 121 "Investments in Associates"?

A) The equity method of accounting is discontinued when the effect of equity accounting losses or revaluation decrements causes the carrying amount of the investment to fall below zero.
B) Profits and losses resulting from upstream and downstream transactions between an investor and an associate are recognised in the investor's financial reports only to the extent of unrelated investors' interests in the associate.
C) On acquisition of the investment, any difference between the cost of the investment and the investor's share of the net fair value of the associate's identifiable assets and liabilities is included in the determination of the investor's share of the associate's profit or loss.
D) After application of the equity method, it is still necessary to recognise any impairment loss with respect to the investor's net investment in the associate as required in AASB 139 "Financial Instruments: Recognition and Measurement".
E) None of the given answers.