How should the investment in associate be measured and presented in the consolidated financial statements and in the financial statements of an investor that does not have a subsidiary? a. b. C. d. Measured in accordance with equity method and included in the line item "Other Non-Current Financial Assets". Measured at fair value and included in the line item "Other Non-Current Financial Assets". Measured in accordance with equity method and presented in a separate line item. Measured at fair value and presented in a separate line item.