Which of These Definitions Is NOT Correct

Which of these definitions is NOT correct?

A) SIGNIFICANT INFLUENCE: the power to participate in the financial and operating policy decisions of the investee,but without control or joint control.
B) ASSOCIATE: an entity which is not a subsidiary or joint venture of the investor,but where they hold significant influence has significant influence.
C) EQUITY METHOD OF ACCOUNTING: the investors share of the profit and loss of investee is not included.
D) EQUITY METHOD OF ACCOUNTING: investments initially recognized at cost,and adjusted thereafter for post- acquisition changes in the investors share