Choice "A" is correct. A company owning a 22% investment in another company in which the investment is accounted for using the equity method is considered as having "significant influence" over the company and is required to disclose the company's accounting policy for the investment.Choices "b", "c", and "d" are incorrect. A company owning a 22% investment in another company in which the investment is accounted for using the equity method is not required to make any of the listed disclosures.