A complete set of financial statements under Ind AS includes the following.
1. Balance sheet at the end of the period.
2. Statement of profit and loss for the period.
3. Statement of changes in equity for the period.
4. Statement of cash flow for the period.
5. Balance sheet at the beginning of the preceding period.
Which statements given above are correct?

A. 1, 2 and 4

B. Both 3 and 5

C. 2, 3 and 5

D. All of the above

Answer: Option D