- 1 Marks
FA – Nov 2014 – L1 – SA – Q1 – Elements of Financial Statements
Identifying the item not part of a complete set of financial statements under IFRS.
Question
Which of the following is NOT part of a complete set of financial statements under International Financial Reporting Standard (IFRS)?
A. Statement of changes in equity
B. Statement of financial position
C. Statement of cash flows
D. Statement of corporate governance
E. Notes to the financial statements
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