Which of the Following Is False Regarding Making Adjustments in Relation

Multiple Choice

Which of the following is false regarding making adjustments in relation to the content of the subsidiary's financial statements?

A) It is not necessary to make adjustments in relation to the content of the subsidiary's financial statements.
B) If the end of a subsidiary's reporting period does not coincide with the end of the parent's reporting period, adjustments must be made for the effects of significant transactions and events that occur between those dates.
C) The consolidated financial statements are to be prepared using uniform accounting policies for like transactions and other events in similar circumstances.
D) None of the above is false.