Which of the following statements is correct? Select the one correct option and then click Submit. Significant influence is the power to control the policies of an investee for the investor's benefit. The excess of the cost of the investment over the investor's share of net assets should be separately recognized as goodwill. Under the equity method, the excess of an investor's share of net assets over the cost of the investment (bargain purchase) is recognized in profit or loss. Under the equity method, adjustments should be made to recognize changes in the market value of the investment in accordance with IFRS 9 or IAS 39