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Which of the Following Statements Is Incorrect in Regard to the Equity

Question 81

Multiple Choice

Which of the following statements is incorrect in regard to the equity method of accounting for investments? The fair value option approach is not used.


A) The investment account is increased by the percentage of the investee's net income.
B) The investment account is decreased by the percentage of the investee's dividends declared.
C) The investment account is adjusted to fair value at the end of the reporting period.
D) The investment account is decreased by the percentage of the investee's net loss.

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