In Which of the Following Situations Do Accounting Standards Not

In which of the following situations do accounting standards not require that the financial statements of the parent and subsidiary be consolidated?

A) A corporation creates a new 100 percent owned subsidiary
B) A corporation purchases 90 percent of the voting stock of another company
C) A corporation has both control and majority ownership of an unincorporated company
D) A corporation owns less-than a controlling interest in an unincorporated company