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Which of the Following Statements Regarding the Equity Method Is

Question 1

Multiple Choice

Which of the following statements regarding the equity method is correct?


A) to avoid double counting,dividends received from an associate are deducted from the carrying amount of the investment account.
B) the investor records a journal entry to adjust the carrying amount of the asset "investment in associate" and record "share of profit or loss of associate" as income for the period
C) the share of the investee's net assets taken up by an investor is its percentage ownership interest in the associate
D) all of the above

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