Which of the following are the three main financial statements?

The correct answer highlights the three primary financial statements used to provide a comprehensive view of a company's financial position, performance, and cash flows. The income statement, statement of financial position, and statement of cash flows are indispensable for stakeholders such as investors, analysts, and management to assess a company’s profitability, financial stability, and liquidity.

The income statement presents revenues and expenses during a specific period, allowing users to evaluate operational efficiency and profitability. The statement of financial position, also known as the balance sheet, summarizes a company’s assets, liabilities, and equity at a specific point in time, providing insights into its financial health and capital structure. Finally, the statement of cash flows reports on the cash generated and used in operating, investing, and financing activities, which is crucial for understanding the company’s liquidity and cash management.

Other options presented either confuse terminologies, such as including "cash flow forecast," which is not one of the main financial statements, or list documents that do not provide a complete and standardized financial overview, such as trial balances or budget reports. Therefore, the trio outlined in the correct answer is essential and widely recognized for accurate financial reporting and analysis.