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26.16 Which of the following should be accounted for in the consolidated financial statements of Company A using equity accounting?
1 An investment in 51% of the ordinary shares of W Co
2 An investment in 20% of the preference (non-voting) shares of X Co
3 An investment in 33% of the ordinary shares of Y Co
4 An investment in 20% of the ordinary shares of Z Co, and an agreement with other shareholders to appoint the majority of the directors to the board of Z Co
A 1 and 4 only
B 2 only
C 3 only
D 3 and 4 only
答案：C
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