Which of These Is Not a Feature of the Pure

Which of these is not a feature of the pure equity accounting method?

A) A proportionate share of dividends paid by the investee is debited to the bank account and credited to the investment account
B) A proportionate change in after-tax profits of the investee is debited to the investment account and credited to share of net profit of associate
C) A proportionate change in asset revaluations by the investee is debited to the investment account and credited to a revaluation reserve
D) Any difference between the acquisition price and the amount at which the investment is initially recorded in the investor's accounts is recorded as goodwill