$6.$ At what point in the process should the parent company adjust the foreign subsidiary's accounts to bring them in accordance with GAAP?

A$.$ Prior to the beginning of the translation process.

B$.$ After translation, but prior to consolidation

C$.$ After consolidation, but prior to reporting

D$.$ No adjustments are necessary, since most foreign countries already use GAAP

E$.$ No adjustment should be necessary. Foreign subsidiaries are required by the SEC to have an accounting system that is consistent with GAAP