Choice "A" is correct. Other comprehensive basis of accounting financial statements include financial statements prepared in accordance with a regulatory basis of accounting. An income statement prepared in accordance with a regulatory basis of accounting could be entitled "Statement of income-regulatory basis."
Choice "d" is incorrect. This is another term for an income statement under U.S. GAAP and is not an appropriate title for a statement of revenue and expenses prepared using an other comprehensive basis of accounting.
Choice "c" is incorrect. The income statement title is used under U.S. GAAP and is not an appropriate title for a statement of revenue and expenses prepared using an other comprehensive basis of accounting.
Choice "b" is incorrect. The statement of activities is the title used for a not-for-profit organization's statement of revenues and expenses and is not an appropriate title for a statement of revenue and expenses prepared using an other comprehensive basis of accounting.