The AICPA Audit and Accounting Guide Health Care Organizations Requires

The AICPA Audit and Accounting Guide Health Care Organizations requires that health care organizations prepare a balance sheet (or statement of net assets) and the following additional statements:

A) Statement of changes in fund balances,statement of changes in equity,and statement of cash flows.
B) Statement of revenues and expenditures,statement of changes in equity,and statement of cash flows.
C) Statement of operations,statement of changes in equity,and statement of cash flows.
D) Statement of operations,statement of changes in equity,statement of cash flows,and statement of functional expenses.