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Answer (D) is correct . Under GAAP, the basic required statements are the statements of financial position, income, cash flows, and retained earnings. Changes in equity must be disclosed in the basic statements, the notes, or a separate statement. A statement of cash flows is now a required part of a full set of financial statements of all business entities (both publicly held and privately held). Moreover, comprehensive income must be displayed in a financial statement given the same prominence as other statements, but no specific format is required as long as net income is displayed as a component of comprehensive income in the statement.

Answer (A) is incorrect because The statement of changes in retained earnings is not a separate financial statement.
Answer (B) is incorrect because The statement of changes in retained earnings is not a separate financial statement.
Answer (C) is incorrect because The statement of changes in retained earnings is not a separate financial statement.