Which of the Following Is Not a True Statement

Which of the following is not a true statement?

A) ARB 51 prohibited consolidation of a subsidiary company unless majority ownership exists.
B) ARB 51 took the view that majority ownership per se did not indicate control if ownership were temporary or if for some reason control did not reside with the majority owner.
C) ARB 51 permitted separate reporting for heterogeneous subsidiaries instead of consolidation.
D) ARB 43 permitted separate reporting for foreign subsidiaries instead of consolidation.