Under equity accounting for associates/atfiliates, which of the following statements is TRUE A. The income Statement would include the dividend received from the associate/affiliate B. The investment in associates/affiliates in the Balance sheet (Statement of Financial Position) is initially recorded at the cost of the investment, and only changes subsequently if it is impaired C. The income statement includes 100% of the post-tax profits of the associate/atficate D. The income Statement includes the investor's share of the post-tax profits of the associate/affiliate Your