投资方因处置部分权益性投资等原因丧失了对被投资单位的控制的 在编制个别财务报表时 处置后的剩余股权

投资方因处置部分权益性投资等原因丧失了对被投资单位的控制的，在编制个别财务报表时，处置后的剩余股权能够对被投资单位实施共同控制或施加重大影响的，应当改按（）核算，并对该剩余股权视同自取得时即采用权益法核算进行追溯调整。

                                                                                                                                                                                                                        A、成本法

                                                                                                                                                                                                  B、成本法和权益法

                                                                                                                                                                                                  C、权益法

                                                                                                                                                                                                  D、个别计价法