Which Statement Is Correct

Which statement is correct?

A) Of the three possible variations of equity accounting, cost based equity normally shows the lowest carrying amount for the investment in the associates accounts
B) Equity accounting requires that unrealised profits and losses on inter-company transactions between the investor and the investee be eliminated
C) Of the three possible variations of equity accounting the pure equity method shows the highest share of profit of the associate because it includes as income the share of revaluations by the investee
D) All of the statements are correct