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A is corrent. Combined statements may be used to present the financial position and the results of operations of a group of unconsolidated subsidiaries or companies under common management.
B is incorrect. Combined statements may be used to present the financial position and the results of operations of a group of unconsolidated subsidiaries or companies under common management. 
C is incorrect. Combined statements may be used to present the financial position and the results of operations of a group of unconsolidated subsidiaries or companies under common management. 
D is incorrect. Combined statements may be used to present the financial position and the results of operations of a group of unconsolidated subsidiaries or companies under common management.