The most significant factor that determines whether an entity's financial statements should be consolidated along with those of its parent's under current US GAAP, is a. the nature of the legal form of the relationship between the two entities. b. whether the parent' entity owns enough shares in the equity of the other entity to effectively control it. c. whether the potential parent' entity actually controls the other entity, directly through share ownership. d. whether the potential 'parent' entity controls the other entity, directly or indirectly through other entities. e. whether the entity has been vertically or horizontally integrated with the potential 'parent' entity