CtTonS D I Question 13 1 pts A subgroup published consolidated financial statements in accordance with IFRS since 2008. When preparing its first consolidated IFRS financial statements in 2010, the ultimate parent entity has to measure the assets and liabilities of the subgroup on the basis of the consolidated IFRS financial statements of the subgroup, after adjusting for consolidation adjustments and for the effects of the business combinations. Is this statement true or false? True False