Which of the following statements is not true regarding investments in equity securities?

Multiple Choice

A .If the investor owns more than 50 percent of the outstanding voting common stock, the financial statements are consolidated.

B.If the investor owns less than 20 percent of outstanding voting common stock, the equity method usually is not used.

C.If the investor owns less than 20 percent of outstanding voting common stock, the securities generally are reported at their fair value.

D.If the investor owns 20-50 percent of the outstanding voting common stock, the equity method always is required.