alleryStart learning →Which is part of a full set of consolidated statements (IAS 1.10)?
AConsolidated sales ledger
BConsolidated payroll register
CConsolidated budget forecast
DConsolidated statement of cash flows
Answer & Solution
Correct answer: D. Consolidated statement of cash flows
IAS 1.10(d) lists the cash flow statement among the components of a full set; ledgers, registers and forecasts are not components.
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