4) 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 s d) ubsidiary reporting dates is five months or less. e) 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.