PRC-1 · Chapter 1 · Question 30 of 100
According to IAS 1, which of the following documents is NOT considered a part of a complete set of financial statements?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Director's report
Explanation
A complete set of financial statements includes the statement of financial position, comprehensive income, changes in equity, cash flows, and notes. The director's report or auditor's report is external to this specific set.
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