According to the U. S. Generally Accepted

问题单项选择题

According to the U. S. Generally Accepted Accounting Principles (GAAP), a complete set of financial statements includes a:（）

A. report on internal control.

B. report on relevant financial ratios.

C. statement of comprehensive income.

答案

参考答案：C

解析：

IFRS共要求40张表：资产负债表(balance sheet)，利润表(income statement)，现金流量表(cash flow statement)和所有者权益变动表(statement of change in equity)。U. S. GAAP还多了一张综合收益表(statement of comprehensive income)。