Which of the following is not true about accounting for investments using the equity method under IFRS? A. IFRS requires the equity method when the investor exercises significant influence over the investee. B. IFRS is more restrictive than U.S. GAAP concerning when an investor can elect the fair value option. C. IFRS requires that the accounting policies of an investee be adjusted

to correspond to those of the investor when applying the equity method. D. IFRS does not allow use of the equity method where two or more investors have joint control.