Where a Change in Ownership Interest Results in the Loss

Where a change in ownership interest results in the loss of control of a subsidiary:

A) the gain or loss in the parent's records will equal the consolidated gain or loss;
B) the remaining investment will be accounted for in accordance with AASB 9 Financial Instruments;
C) the remaining investment will be accounted for in accordance with AASB 127 Separate Financial Statements;
D) the gain or loss will be recorded in other comprehensive income.