According to the U. S. Generally Accepted Accounting Principles (GAAP) a complete

问题补充：

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：

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)。

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