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Which of the following statement is incorrect? It is possible to report information about a segment even if the segment does not meet the 10% of revenue, profit or loss and asset threshold and the 75% revenue test has been met. O A joint venture is an arrangement in which the parties that have joint control have rights to the net assets of the arrangement. O When accounting for an associate, fair value adjustment (FVA) entries are not recorded at the date of acquisition as the assets and liabilities of the associate do not need to be individually measured at fair value at the date of acquisition. O Retained earnings is required to be credited if the net change in the investment in associate account in the prior year is positive