Where an Investor Has Discontinued the Use of the Equity

Multiple Choice

Where an investor has discontinued the use of the equity method because the associate has incurred losses, it must disclose the:

A) unrecognised share of current period and cumulative losses of the associate.
B) reason why it has discontinued the method.
C) accounting policy it has adopted in place of the equity method.
D) effect on the statement of changes in equity if it had continued to use the method.