please answer all the questions immediately

12. When an entity increases its interest in an investment in equity securities accounted for by the fair value method, and changes to the equity method, what is the initial carrying value for purposes of subsequent application of the equity method? (1 Point) Book value at the date of the change The amount that would be reflected in the investment account had equity method been in use continually since the purchase of the securities Market value at the date of the change O Original cost plus or minus the net market Mlue change since acquisition 13. It is an arrangement of which two or more parties have joint control - (1 Point) Material Control Joint Arrangement Joint Association Associate 14. Statement 1 - Bills and coins are considered a financial liability of the government Statement II - Only ordinary share capital are considered to be equity instruments under the PERS. om (1 Point) True: True 0 True: False 0 false false 0 faise True 15. Statement | - In applying the equity method of accounting, an entry should only consider ordinary shares Statement II - Under the equity method, any dividends received by the investor from the investee is credited on the investment in associate account. (1 Point) True: True True: False False False False; True 16. Statement 1 - Equity security is a financial asset in the of the investor. Statement || - The term financial instrument encompasses only financial assets and liabilities but not equity instruments * (1 Point) True: True True: False IN False: False False: True