Which of the following is true regarding IFRS?

A) Equity method investments may be accounted for under the fair value option if this option is selected at the inception of the investment

B) All impairment losses for Available-For-Sale debt securities are recognized in income regardless of reason

C) Fair value is used for debt and equity securities held in the trading portfolio with FV unrealized gains/losses reported in other comprehensive income

D) All of the choices are correct regarding IFRS