Which of the following standards set the required disclosures for consolidated financial statements?  a. IFRS 3 – Business Combination b. IFRS 10 – Consolidated Financial Statements c. IFRS 12 – Disclosure of Interest in Other Entities d. IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors

Auditing: A Risk Based-Approach to Conducting a Quality Audit
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Chapter14: Activities Required In Completing A Quality Audit
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Which of the following standards set the required disclosures for
consolidated financial statements? 

a. IFRS 3 – Business Combination
b. IFRS 10 – Consolidated Financial Statements
c. IFRS 12 – Disclosure of Interest in Other Entities
d. IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors

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