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D is corrent because per ASC Topic 915, financial statements issued by a development stage enterprise shall present financial position, statement of cash flows, and results of operation in conformity with GAAP applicable to established operating enterprises; also, such enterprises shall include as additional information an income statement and a cash flow statement showing cumulative amounts from the enterprise’s inception.
A is incorrect because the development stage enterprise issues an income statement in conformity with GAAP that applies to established operating enterprises, and shows cumulative amounts from the enterprise’s inception.
B is incorrect because a development stage enterprise issues an income statement in conformity with GAAP (with additional information).
C is incorrect because ASC Topic 915 states that a development stage enterprise should issue an income statement.