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

1 answer

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.