Which of the Following Conditions Need NOT Be Met Before

Multiple Choice

Which of the following conditions need NOT be met before a parent company is not required to present consolidated financial statements for external reporting purposes?

A) Its ultimate or any intermediate parent company produces financial statements available for public use and comply with IFRS.
B) It does not have any debt or equity instruments traded in a public market.
C) It has not filed, nor is in the process of filing, financial statements with a regulatory organization for the purposes of a public offering.
D) It is a wholly-owned subsidiary of another entity and its other owner have not been informed about the parent not presenting consolidated financial statement.