Translation of a Foreign Entity's Financial Statements into the Reporting

Translation of a foreign entity's financial statements into the reporting currency of a domestic entity is typically done

A) ​to determine if the foreign entity is properly applying IFRS.
B) ​because the domestic entity has economic losses due to transactions denominated in the foreign entity's currency.
C) ​to enable a parent company to include its foreign subsidiary's financial statements in its consolidation.
D) ​to determine if the foreign entity is more profitable than the domestic entity.