Which of the following is true?

A) For internal reporting purposes, the parent company does not have an option other than the complete equity method.

B) For internal reporting purposes, the parent uses the same equity method that is used for external reporting purposes.

C) For internal reporting purposes, when the parent uses the cost method or the complete equity method, the resulting consolidated financial statements are identical.

D) For internal reporting purposes, the parent must use the complete equity method because it provides the most accurate accounting of its investment.