Qu Your friend is studying the accounting for investments under IFRS. She has heard that there are differences between (1) FVOCI with recycling, and (2) FVOCI without recycling. She thinks the following are various differences between the two methods. (A) Method (1) doesn't involve strategic investments whereas Method (2) does involve strategic investments. (B) Method (1) requires that realized gains/losses be recorded through profit/loss whereas Method (2) requires realized gains/losses be recognized through OCI. (C) Method (1) requires that dividends received be recorded as "Dividend Income' whereas Method (2) doesn't require this. (D) Method (1) requires that unrealized gains/losses be recorded through OCl whereas Method (2) requires un realized gains/losses be recognized through proft/loss. Which of the above is/are correct differences between the two methods? Only (C) is correct O Only (B) is correct (B) and (C) are correct. O (B) and (D) are correct (B) (C) and (D) are correct (A) and (C) are correct DELL