In accordance with IAS 1 Presentation of Financial Statements,a financial report comprises:
A) a statement of financial position, a statement of comprehensive income and a statement of cash flows
B) a statement of financial position, a statement of comprehensive income, a statement of changes in equity and a statement of cash flows
C) a statement of financial position, a statement of comprehensive income, a statement of changes in equity, a statement of cash flows and notes to the financial statements
D) a statement of financial position, a statement of comprehensive income, a statement of cash flows and notes to the financial statements
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