The Following Is a Listing of Possible Sets of Financial $\quad$

The following is a listing of possible sets of financial statements:
I. $\quad$ Consolidated financial statements of parent entities (those with subsidiaries) - uses consolidation.
II. $\quad$ Separate financial statements of parent entities (single entity financial statements that report on the parent entity alone) .
III. $\quad$ Financial statements of entities that are not parents that apply equity accounting to investments in associates and jointly-controlled entities (single entity financial statements) .
IV. $\quad$ Separate financial statements of entities that are not parents that have investments in associates and jointly-controlled entities (single entity financial statements) - equity accounting not applied.
V. $\quad$ Financial statements of an entity that is not a parent and does not have investments in jointly controlled entities.Neither equity accounting nor consolidation applied.
-Which of the following most accurately reflects the requirements of IFRSs for financial statements that must be presented by a parent entity:

A) All of I to V
B) I only
C) I and III
D) I and II