Choice "B" is correct. The joint presentation of government-wide and fund financial statements and appropriate reconciliation is called the integrated approach.
Choice "a" is incorrect. The Financial Reporting Pyramid was the reporting model used prior to the introduction of GASB #34 reporting standards. The pyramid was comprised of individual, combining and combined or general purpose financial statement, which essentially built from a broad base of information to, condensed summary information similar to a pyramid.
Choice "c" is incorrect. The term segregated approach is a distracter.
Choice "d" is incorrect. The public accountability approach is a distracter.