Where an Investor Has Discontinued the Use of the Equity

Where an investor has discontinued the use of the equity method because the associate has incurred losses it must disclose the:

A) reason why it has discontinued the method.
B) accounting policy it has adopted in place of the equity method.
C) effect on the statement of changes in equity if it had continued to use the method.
D) unrecognised share of current period and cumulative losses of the associate.