According to AASB 10/IFRS 10 Consolidated Financial Statements, All Parent

Multiple Choice

According to AASB 10/IFRS 10 Consolidated Financial Statements, all parent entities are required to present consolidated statements unless which of the following conditions apply to them?
I. The parent is a wholly owned subsidiary.
II. The parent's debt or equity securities are traded in a public market.
III. The parent is a partly owned subsidiary and its other owners do not object to the non-presentation of consolidated financial statements.
IV. The parent is not in the process of applying to issue any securities in a public market.

A) I, III and IV only.
B) I and III only.
C) I, II and III only.
D) I, II, III and IV.