IAS 1/AASB 101 Specifies That a Complete Set of Financial

IAS 1/AASB 101 specifies that a complete set of financial statements comprises which of the following?
I. Statement of cash flows
II. Statement of changes in equity
III. Statement of financial position
IV. Statement of profit or loss and other comprehensive income
V. Notes comprising a summary of accounting policies and other explanatory information.

A) I, II, III and IV only
B) II, III and IV only
C) I, II, III, IV and IV
D) III, IV and V only