DQuestion 14 1 pts If a subsidiary (or associate or joint venture) adopts IFRS later than its parent, it measures its assets and liabilities in its individual accounts at the carrying amounts that would be included in the parent's IFRS consolidated financial statements based on the parent's date of transition, before consolidation and business combination adjustments. This is the only way the subsidiary can measure the assets and liabilities in its individual accounts. Is this statement true or false? True Falsc