What are the four main financial statements?

The four main financial statements that provide crucial information about a company's financial performance and position are the income statement, balance sheet, cash flow statement, and statement of changes in equity.

The income statement shows the company's revenues and expenses over a specific period, ultimately revealing the net income or loss. The balance sheet provides a snapshot of the company's assets, liabilities, and equity at a specific point in time, allowing stakeholders to assess its financial health. The cash flow statement details the inflows and outflows of cash within the company, illustrating how well the company generates cash to fund its obligations and expand. Lastly, the statement of changes in equity reconciles the beginning and ending equity balances and details changes in capital contributions, dividends, and other equity components over the reporting period.

This combination of financial statements equips stakeholders with a comprehensive view of the company's financial situation, making option A the correct choice as it includes all four essential components. Other options either introduce incorrect terms, replace key statements with less relevant documents, or incorrectly combine the statements, which diminishes their relevance and clarity in reflecting the company's financial status.