Under the Purchase Methodof Accounting for Business Combinations,which of the Following

Under the purchase methodof accounting for business combinations,which of the following statements is true about consolidated financial statements?

A) The accounting emphasis in preparing consolidated financial statements is placed on the business combination being formed
B) Holding control of a subsidiary provides the parent with an indivisible interest in that company
C) The objective of consolidated financial statements is to serve as a report to the stockholders of the parent company
D) The purchase method is a hybrid of the acquisition method and the pooling of interests method
E) The purchase method is no longer allowed for combinations occurring according to SFAS 141(R)