Which of the following statements are true?

Multiple Choice

A$)$ Firms that employ the equity method to account for an investment may switch to fair value and have the option to switch back to the equity method.

B$)$ The fair value option in reporting investments will probably increase the volatility in earnings that results from using different measurement attributes in reporting related financial assets and financial liabilities.

C$)$ Changes in fair value are reported within comprehensive income.

D$)$ Fair values for financial assets and liabilities provide more relevant and interpretable information than cost or cost$-$based measures.