Which of the following information meets IFRS 12's objective on the composition of the group?Your answerAThe calculation of each subsidiary's goodwill at the acquisition date, together with the measurement method retained for the whole group.BThe criteria applied to establish that the parent controls each of its subsidiaries, as defined by IFRS 10 for the group.CThe amount of dividends the parent received from its wholly-owned subsidiaries during the period, before eliminations.DThe share that non-controlling interests have in the group's activities and cash flows.SubmitHint