Consolidated financial statements are presented on the basis that the companies within the group are treated as if they are a single economic entity.

A、Whichofthefollowingarerequirementsofpreparingconsolidatedfinancialstatements？
B、(1)Allsubsidiariesmustadopttheaccountingpoliciesoftheparentintheirindividualfinancialstatements
C、(2)Subsidiarieswithactivitieswhicharesubstantiallydifferenttotheactivitiesofothermembersofthegroupshouldnotbeconsolidated
D、(3)Allentityfinancialstatementswithinagroupshouldnormallybepreparedtothesameaccountingyearendpriortoconsolidation
E、(4)Unrealisedprofitswithinthegroupmustbeeliminatedfromtheconsolidatedfinancialstatements
A、(1)and(3)
B、(2)and(4)
C、(3)and(4)
D、(1)and(2)