Which One of the Following Varies Between the Equity, Initial

Multiple Choice

Which one of the following varies between the equity, initial value, and partial equity methods of accounting for an investment?

A) The amount of consolidated net income.
B) Total assets on the consolidated balance sheet.
C) Total liabilities on the consolidated balance sheet.
D) The balance in the investment account on the parent's books.
E) The amount of consolidated cost of goods sold.