I consolidation method Equity method D) Fair value method 7) Usually, an investment of 20 to 50 percent in another company's woxing stock is repon under the A) cost method ted B) full consolidation method CDequity method ) fair value method 8) In the case of an investment in equity securities where the investor does not have signvificant influence and the inwestment is carried at fair value, a dividend from the investee is: A) A reduction of the carrying amount of the investment. B) Income to the investor in the period of declaration. ) An expense to the investor in the period of declaration. D) A direct increase to retained earnings of the investor to offiset the direct decrease to retained earnings of the investee. 9) Which of the following observations is NOT consistent with the accounting for investments in equity securities where there is no significant influence? A) Changes in the number of investment shares resulting from stock dividends, stock splits, or reverse splits must be formally recorded by the investor B) Investments are carried by the investor at fair value. C) The investor recognizes income from the investment as dividends are declared by the investee. D) When the securities are remeasured to fair value as of the end of each period, any resulting difference is an unrealized gain or loss to be recognized in income