The criteria used to determine whether a proprietary company is either large or small is: Select one: Consolidated net profit; consolidated net assets; number of full-time employees. O Consolidated revenue; consolidated gross assets; number of employees. Consolidated gross profit; consolidated gross assets; number of employees. Consolidated revenue; consolidated net assets; number of full-time employees. According to AASB 1053 Application of Tiers of Australian Accounting Standards, a for-profit private sector entity has public accountability if: Select one: its debt or equity instruments are traded in a public market. It is in the process of issuing debt or equity instruments for trading in a public market. It holds assets in a fiduciary capacity for a broad group of outsiders as one of its primary businesses. All of the above. According to the Corporations Act 2001, the financial report for a financial year consists of: Select one: Financial statements for the year, corporate governance report; directors' declaration about the statements and notes Financial statements for the year; notes to the financial statements, directors' declaration about the statements and notes Financial statements for the year; notes to the financial statements; auditor's report on the financial statements. Financial statements for the year, directors' statement of solvency