How does the complete equity method, used to facilitate consolidation in subsequent years, differ from the equity method used for external reporting?

a. The complete equity method adjusts reported income for impairment losses on previously unreported intangible assets, while the equity method used for external reporting does not.

b. The complete equity method deducts unconfirmed profits on upstream sales to the extent of ownership interests, while the equity method used for external reporting deducts all unconfirmed profits on upstream sales.

c. The complete equity method deducts unconfirmed profits on downstream sales to the extent of ownership interests, while the equity method used for external reporting deducts all unconfirmed profits on downstream sales.

d. The complete equity method adjusts for upstream and downstream unconfirmed profits, while the equity method used for external reporting does not make these adjustments.