The Financial Statements of a Foreign Subsidiary with an Australian

The financial statements of a foreign subsidiary with an Australian parent company must:

A) remain in the foreign currency for the purposes of consolidating the financial statements of the Australian parent company.
B) be translated into Australian dollars for the purposes of consolidating the financial statements of the Australian parent company.
C) be translated into Australian dollars for the purposes of presenting the financial statements in the country of its foreign operations.
D) None of these options are correct.