Which of the following statements are correct regarding Von Company's application of the equity method in accounting for its investment in Neumann Inc.?
A) Von Company records its share of Neumann Inc.'s net income on its income statement.
B) Von Company recognizes dividends received from Neumann Inc. as revenue on its income statement.
C) Von Company reports its investment in Neumann Inc. as an asset on its balance sheet.
D) Von Company adjusts the carrying amount of its investment in Neumann Inc. for its share of Neumann Inc.'s losses.