Among these four statements about a decision maker assessing whether it controls an entity, which one is wrong?Your answerAA decision maker assessing whether it controls first determines whether it acts as a principal or as an agent.BAn agent acts on behalf of and for the benefit of other parties.CThe decision maker first assesses its returns; it examines whether it is an agent only if they are small.DAn agent that exercises the decision-making rights delegated to it does not control the investee.SubmitHint