NO.PZ2016012101000041
问题如下：
Which of the following is not a required financial statement according to IAS No. 1?
选项：
A.Statement of financial position.
B.Statement of changes in income.
C.Statement of comprehensive income.
解释：
B is correct.
There is no statement of changes in income. Under IAS No. 1, a complete set of financial statements includes a statement of financial position, a statement of comprehensive income, a statement of changes in equity, a statement of cash flows, and notes comprising a summary of significant accounting policies and other explanatory information.
解析：没有选项B的这种财务报表。企业需要报告的财务报表有：资产负债表、利润表、所有者权益变动表、现金流量表以及附注。
同上
