Following a sale, when a parent retains only a non-controlling portion of its former subsidiary's shares, what accounting is appropriate for the retained investment? Multiple select question. An adjustment to APIC is recognized on the revaluation of the retained investment to fair value. A gain or loss is recognized on the revaluation of the retained investment to fair value. The retained investment is revalued to fair value as of the date control is lost. The carrying amount of the retained investment remains unchanged