Which statement is true?

A. The basic financial statements reflect a 100% complete and accurate portrayal of the financial performance of a company

B. None of the other statements are true.

C. All of a company's identifiable assets and liabilities appear on the balance sheet.

D. The difference between a company's assets and liabilities, as shown on its balance sheet, should be equal to the market value of the shares owned by investors.

E. The financial statements are not linked with each other.