Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Which of the following is not a required financial statement according to IAS No. 1?
Option A:Statement of financial position.
Option B:Statement of changes in income.
Option C:Statement of comprehensive income.

Answer: B