Which of the Following Statements Is Correct,for an Investment from the Date

Which of the following statements is correct,for an investment from the date on which it becomes an associate?

A) fair values are compared with the cost of the investment,thus any change in the carrying amount of the investment since the date of purchase should be reversed
B) fair values must be determined at the date on which significant influence is obtained
C) AASB 128 states that an investment in an associate is accounted for using the equity method from the date on which it becomes an associate
D) all of the above