In the UK, the level of disclosure in financial statements is primarily influenced by a combination of

(i) accounting standards

(ii) financial services authority listing rules

(iii) employers’ desires to give additional information to their employees

(iv) legislation, either the UK equivalent of the IAS Regulation or the Companies Act 2006 

Which of the above statements is/are correct?

(a) (i) and (ii) only

(b) (i), (ii) and (iii) only

(c) (i), (ii) and (iv) only

(d) (ii) and (iv) only