Which of the Following Statements Most Accurately Reflects the Requirements

Which of the following statements most accurately reflects the requirements of AASB 101:

A) both a changes in equity statement and a funds statement must be included in a financial report
B) a changes in equity statement and the amount of basic earning per share must be included in all cases
C) a balance sheet, a comprehensive profit statement and a cash flow statement must be included
D) a balance sheet and profit or loss statement must both be included