All of the Following Statements Regarding Equity Securities Are Except

Multiple Choice

All of the following statements regarding equity securities are except:

A) Equity securities should be recorded at cost when acquired.
B) Equity securities are valued at fair value if classified as hedl-for-trading securities.
C) Equity securities are valued at fair value if classified as significant influence securities.
D) Equity securities are valued at fair value if classified as available-for-sale securities.
E) Equity securities classified as available-for-sale record the dividend revenue when received.