The Information Content of a Statement of Retained Earnings Would

The information content of a statement of retained earnings would be increased if

A) all prior-period adjustments were disallowed by a statement of the Financial Accounting Standards Board
B) the statement were prepared as a supporting schedule that is attached to the bottom of the entity's income statement
C) the entity's income statement were prepared according to the all-inclusive concept
D) the entity's income statement were prepared according to the current-operating-performance concept