Which of the Following Is True of Consolidated Statements

Which of the following is true of consolidated statements?

A) They combine the balance sheets, income statements, and cash flow statements of the parent company with those of its peer group firms.
B) They combine the balance sheets, income statements, and cash flow statements of the subsidiary company using the consolidation method.
C) They combine the balance sheets, income statements, and cash flow statements of the subsidiary company with those of its investee firms.
D) They combine the balance sheets, income statements, and cash flow statements of the parent company with those of its controlling interest affiliates.