Q18 AASB 16/IFRS 16 requires manufacturer and dealer lessors to recognise selling profit or loss: O a. at the end of the lease. O b. at the commencement of the lease. Oc systematically over the lease term. O d. 50% at commencement of the lease and 50% at the end of the lease. Q31 Before undertaking the consolidation process, it may be necessary to make the following adjustments in relation to the individual statements if the end of the subsidiary's financial period does not coincide with the end of the parent's financial period: O a. the parent will prepare its own financial statements as at the end of the subsidiary's financial period. o b. the subsidiary will prepare its own financial statements as at the end of the parent's financial period. Oc. the subsidiary will prepare its own financial statements as at 30 June if the end of the parent's reporting period is not 30 June. Od the parent will prepare its own financial statements as at 30 June if the end of the parent's reporting period is not 30 June