Where an Acquisition in an Associate Results in an Excess

Where an acquisition in an associate results in an excess the excess is accounted for in the year of acquisition as follows:

A) as a credit against the investment in associate account.
B) as a credit against the share of associate profit account.
C) as a debit against the share of associates retained earnings
D) no adjustment is required due to the single line method of accounting followed under the equity method.