Where the Financial Statements of a Subsidiary Are as of a Date

Where the financial statements of a subsidiary are as of a date that differs from that of the parent, the group must disclose:

A) the date used by the subsidiary.
B) the reason for the subsidiary using a different date.
C) both the date used by the subsidiary as well as the reason for the subsidiary using a different date.
D) the reason for the parent using a different date.