Which of the following is true related to the Technical Agenda project related to Conceptual Framework $$ The Reporting Entity?

a$.$

Declaring that reporting$-$entity financial statements may be sufficient to meet general$-$purpose financial reporting objectives.

b$.$

Designating that in no circumstances can a portion of an entity represent a $$reporting entity$$ for reporting objectives.

c$.$

Clarifying that combined financial statements of entities under common control may faithfully meet the general$-$purpose financial reporting objective.

d$.$

Declaring that when a parent$-$subsidiary relationship exists, there are no circumstances when a portion of an entity may be separately reported for a general$-$purpose financial reporting objective