The correct answer is:
d. Consolidated financial statements
Explanation: In the context of group financial statements, a, b, and c refer to specific components that make up the consolidated financial statements. The term in d, "Consolidated financial statements," is a general term that encompasses the other three specific statements, thus it is not a distinct component by itself.
The groups financial statements shall consist of three statements except one of the following.......
a.
Consolidated income statement/ comprehensive income statement
b.
Consolidated statement of cash flows
c.
Consolidated statement of financial position
d.
Consolidated financial statements
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