When the non-controlling interest's share of the subsidiary's goodwill cannot be reliably determined, the method used to prepare consolidated financial statements is:

A) the fair value enterprise method.
B) The proportionate consolidation method.
C) the parent company method.
D) the identifiable net assets method.

The identifiable net assets method is used when the non-controlling interest's share of the subsidiary's goodwill cannot be reliably determined. This method involves calculating the subsidiary's net assets (assets minus liabilities) and subtracting any non-controlling interest in those net assets. The remaining amount is recorded as goodwill on the parent company's consolidated balance sheet.