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[主观题]

Which TWO of the following statements are correct when preparing consolidated financial statements？

A、A subsidiary cannot be consolidated unless it prepares financial statements to the same reporting date as the parent

B、A subsidiary with a different reporting date may prepare additional statements up to the group reporting date for consolidation purposes

C、A subsidiary's financial statements can be included in the consolidation if the gap between the parent and subsidiary reporting dates is five months or less.

D、Where a subsidiary's financial statements are drawn up to a different reporting date from those of the parent, adjustments should be made for significant transactions or events occurring between the two reporting dates

提问人：网友wukoolala 发布时间：2022-01-07

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