The requires which of the following to be included in a Directors' Declaration? I. State whether in their opinion the financial statements comply with accounting standards. II. State whether in their opinion the financial statements give a true and fair view of the financial position and financial performance of the entity. III. State whether or not in their opinion, when the declaration was made, there were reasonable grounds to believe that the company would be able to pay its debts as they become due. IV. State details of directors' emoluments. V. State principal activities of the entity. I, II, III and IV only. IV and V only. I, II and III only. All of the given answers are correct