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When a consolidated statement of financial position is being prepared, accounting dates for the parent and subsidiary undertakings should be the same. IFRS 10 allows the parent company to consolidate the financial statements of a subsidiary, which are prepared to a different reporting date under which of the following circumstances? A. Where the subsidiary is located abroad. B. Where the subsidiary company makes up accounts to a different reporting date (less than three months difference). C. Where the subsidiary company makes up its accounts to a date more than 3 months prior to the parent company accounting date. D. Where the subsidiary company, when acquired by the parent, made up its accounts to a different date from that used by the parent. |