Caroline, Inc. hired a new controller in late 2019. The controller has not prepared financial statements using IFRS before and needs your assistance. In compiling a complete set of financial statements under IFRS, in what order should the following items be reported in the equity section on the statement of financial position at December 31, 2019? If an item is not reported in the equity section, omit it from your answer. I. Share premium II. Retained earnings III. Investments IV. Non-controlling interest V. Accumulated comprehensive income VI. Share capital

Select one:

a. I, VI, IV, II, V, III

b. VI, I, IV, II, V

c. III, VI, I, II, IV, V

d. VI, I, II, V, IV