If unrealized inventory profits have occurred, what is the impact on consolidated financial statements of upstream and downstream transfers?

A) Downstream transfers may be ignored since they are made by the parent company.

B) Downstream transfers affect the computation of the non-controlling interests share of consolidated net income but upstream transfers do not.

C) No difference exists in consolidated financial statements between upstream and downstream transfers.

D) Upstream transfers affect the computation of the non-controlling interests share of consolidated net income but downstream transfers do not.