Which of the Following Statements Is Not in Accordance with AASB

Which of the following statements is not in accordance with AASB 127 "Consolidated and Separate Financial Statements"?

A) A parent need not present consolidated financial statements if the parent is itself a wholly-owned subsidiary, or is a partially-owned subsidiary of another entity.
B) Control is presumed to exist when the parent owns, directly or indirectly through subsidiaries, more than half of the voting power of an entity.
C) A parent consolidates subsidiaries that satisfy the criteria to be classified as assets held for sale.
D) Intragroup balances, transactions, income and expenses are eliminated in full for wholly-owned subsidiaries and in proportion to ownership for partially-owned subsidiaries.
E) None of the given answers.