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) An investor applies the requirements of AASB 139 to determine whether any additional impairment loss is recognised with respect to the investor's interest in the associate.
B) Goodwill that forms part of the carrying amount of an investment in an associate is not separately recognised and therefore not tested for impairment separately.
C) The investor's financial statements are prepared using uniform accounting policies for like transactions and events in similar circumstances.
D) If the reporting period of the investor is different from that of the associate, the associate prepares, for the use of the investor, financial statements as of the same date as the financial statements of the investor unless it is impracticable to do so.
E) None of the given answers.