Which is an incorrect statement below? A. The name of the parent and the ultimate parent of the group shall be disclosed as part of other disclosures. B. All accounting policies must be disclosed by...

A. The name of the parent and the ultimate parent of the group shall be disclosed as part of other disclosures.
B. All accounting policies must be disclosed by the entity.
C. Related parties have the ability to control the other party.
D. Significant influence is the power to participate in the financial and operating policy decision of an entity, but not control of those policies.