/1 mark An investment is initially considered an FVTPL (fair value through profit or loss), and after additional investment and changes to circumstances, it is considered to have significant influence. The reporting method a. should be changed and accounted for prospectively. b. should be changed and accounted for retroactively. Oc. should be changed and the effect of the changes, if any, are only required to be disclosed in the notes to the financial statements. Od. does not have to be changed. /1 mark