A subsidiary's reporting date differs from its parent's. What does the consolidation require?Your answerAThe subsidiary prepares additional financial information as of the parent's reporting date, unless this is impracticable.BThe parent consolidates the subsidiary's statements at their own reporting date, with no additional information, the date difference having no effect.CThe subsidiary changes its legal reporting date to coincide with the parent's, whatever its local constraints.DThe parent uses the subsidiary's latest statements without adjusting them, even if significant transactions occurred between the two dates.SubmitHint