Complete the Following Matrix by Writing a Brief Explanation in Each

Complete the following matrix by writing a brief explanation in each cell to indicate the appropriate approach for long-term investments. $$\begin{array} { l l l l } & & \underline { \text { Outstanding } } & \underline { \text { Level of Ownership: } } \\ &\underline {\text { Measurement and} } & \underline {\text { Common Stock} } & \underline { \text { Degrees of Influence } } \\& \underline { \text { Reporting Method Stock } } & \underline { \text { Owned } ( \% ) } & \underline { \text { or Contro } } \\\text { A. } \text { Market value }\ \\\text { B. Equet value } & \underline { } & \underline { \text { l } } \\\text { C. Consolidated statements } & &\end{array}$$