Juliet Ltd Is a Listed Public Company and Has an 60

Multiple Choice

Juliet Ltd is a listed public company and has an 60% controlling interest in Marley Pty Ltd.Marley Pty Ltd is the parent of Butterscotch Pty Ltd.In which of the following situations will Marley Pty Ltd not be required to prepare consolidated financial statements?

A) If Marley Pty Ltd prepares separate financial statements that comply with IFRS.
B) If the other owners of Marley Pty Ltd have consented to the non-preparation of consolidated financial statements.
C) Where it is likely that there are external users dependant on the information.
D) Marley Pty Ltd would never be required to prepare consolidated financial statements.