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26.14 Which of the following statements relating to parent companies and subsidiaries are correct?
1A parent company could consolidate a company in which it holds less than 50% of the ordinary share capital in certain circumstances.
2 Goodwill on consolidation will appear as an item in the parent company's individual statement of financial position.
3 Consolidated financial statements ignore the legal form of the relationship between parents and subsidiaries and present the results and position of the group as if it was a single entity.
A 1 and 2 only
B 1 and 3 only
C 2 and 3 only
D 3 only
答案：B
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