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| For instances in which Omricon holds exactly 50% of the outstanding equity of the investee firm’s equity (i.e., the investee firm is a joint venture), which of the following statements is most accurate? A. US GAAP requires that the equity method be used; IFRS permits a choice between the equity method and proportional consolidation. B. IFRS and US GAAP both permit a choice between the equity method and proportional consolidation. C. IFRS requires that the equity method be used; US GAAP permits a choice between the equity method and proportional consolidation. |