Which of the following is not a component of a complete set of financial statements? A statement of changes in equity OA A set of notes OB A statement of cash flows A management commentary OD The notes to the financial statements should provide information: Which is relevant to an understanding of the financial statements OA As required by international standards, if not presented elsewhere in the financial statements OB About the entity's accounting policies All options listed are correct 00 The notes to the financial statements should provide information: Which is relevant to an understanding of the financial statements OA As required by international standards, if not presented elsewhere in the financial statements OB About the entity's accounting policies All options listed are correct 00