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. $\begin{array}{lll}\quad\quad\quad\quad\quad\quad\quad\quad&&\text { Outstanding } & \text { Level of Ownership: } \\&\text { Measurement and } &\text { Common Stock }&\text { Degrees of Influence }\\&\text { Reporting Method }&\text { Owned }(\%) &\text { or Control }\\\end{array}$
A. Fair value
B. Equity
C. Consolidated statements