Noble Corporation prepares its financial statements in accordance
with IFRS. If Noble prepares interim financial statements,
which statements are required?

I. Statement of Financial Position

II. Statement of Income

III. Statement of Comprehensive Income

IV. Statement of Cash Flows

V. Statement of Changes in Equity

(d) IFRS does not mandate interim reporting. However,
when interim reports are required by regulation, four financial
statements are required: (1) the statement of financial position,
(2) the statement of comprehensive income, (3) the
statement of changes in equity, and (4) the statement of cash
flows. For consistency purposes, the entity must use the same
accounting policies as used in year-end financial statements.