Which of the following events or circumstances would justify reporting an asset above its acquisition cost under present GAAP?

A. An investment in ordinary shares is accounted for under the equity method and the investee reports a net income for the year. B. The market value of an investment in debt securities is lower than acquisition cost and the investment is classified as a current asset. C An investment in ordinary shares is accounted for under the equity method and the investee declares a cash dividend during the current year. D. The market value of an investment in ordinary shares accounted for under the equity method is higher than the acquisition cost.