Which of the Following Statements Is Not Accordance with AASB

Which of the following statements is not accordance with AASB 131 "Interests in Joint Ventures"?

A) A venturer is required to recognise its interest in a jointly controlled assets using proportionate consolidation or the alternative method, equity accounting.
B) A venturer is required to recognise its interest in a jointly controlled entity using proportionate consolidation or the alternative method, equity accounting.
C) In jointly controlled operations, when the venturer presents consolidated financial statements no adjustments or other consolidation procedures are required because the assets, liabilities, income and expenses are recognised in the financial statements of the venturer.
D) In jointly controlled assets, when the venturer presents consolidated financial statements no adjustments or other consolidation procedures are required because the assets, liabilities, income and expenses are recognised in the financial statements of the venturer.
E) None of the given answers.