The Conceptual Framework defines the reporting entity and various forms of financial statements.

Match the term and the definition:

	provide information about assets, liabilities, equity, income and expenses of both the parent and its subsidiaries as a single reporting entity
	provide information about assets, liabilities, equity, income and expenses of the parent only
	provide information about assets, liabilities, equity, income and expenses of two or more entities that are not all linked by a parent-subsidiary relationship

A.	Consolidated financial statements
B.	Unconsolidated financial statements
C.	Combined financial statements