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12 Consolidated financial statements are presented on the basis that the companies within the group are treated as if they are a single (economic) entity.
Which of the following are requirements of preparing group accounts?
(i) All subsidiaries must adopt the accounting policies of the parent
(ii) Subsidiaries with activities which are substantially different to the activities of other members of the group should not be consolidated
(iii) All entity financial statements within a group should (normally) be prepared to the same accounting year end prior to consolidation
(iv) Unrealised profits within the group must be eliminated from the consolidated financial statements
A All four
B (i) and (ii) only
C (i), (iii) and (iv)
D (iii) and (iv)
答案：C
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