Which Statement About the Income Statement Is True

Which statement about the income statement is true?

A) The focal point of the income statement is the cash account, because that account cannot be manipulated by "accounting tricks."
B) EBITDA is a truer measure of financial strength than are net income and free cash flow.
C) If a firm follows the International Financial Reporting Standard (IFRS) , its reported net income and net cash flow will be the same.
D) The income statement for a given year is designed to give us an idea of how much the firm earned during that year.