A set of financial statements prepared in accordance with AASB 101 comprises:
I. A statement of cash flows.
II. A statement of financial position.
III. A statement of changes in equity.
IV. A statement of profit or loss and other comprehensive income.
V. Notes.

A) I, II, and IV only
B) I, II, III, IV and V.
C) I, III and IV only
D) I, II, III and IV only

Financial Statements

Documents that report the financial activities and conditions of a business or entity, typically including balance sheet, income statement, and cash flow statement.

Statement of Cash Flows

A financial statement that provides aggregate data regarding all cash inflows a company receives from its ongoing operations and external investment sources, as well as all cash outflows that pay for business activities and investments during a given period.