[单选题]
Which of the following statements concerning consolidated financial statementsprepared in accordance with International Financial Reporting Standards are correct?(1) Only the acquisition method can be applied to a business combination(2) There are no grounds on which a subsidiary can be excluded from consolidation(3) Owning 50% of voting rights is sufficient to establish control(4) A parent company that prepares consolidated financial statements is required topresent separate financial statements.
A .1 and 2 only
B .2 and 3 only
C .3 and 4 only
D .1 and 4 only
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