每天一练F3回复可见答案
<p>Which of the following statements about company financial statements is/are correct, according to International<br/>accounting standards?<br/>(1) A material profit or loss on the sale of part of the entity must appear in the income statement as an<br/>extraordinary item.<br/>(2) Dividends paid and proposed should be included in the income statement.<br/>(3) The income statement must show separately any material profit or loss from operations discontinuing during<br/>the year.<br/>(4) The statement of changes in equity must not include unrealised gains or losses.<br/>A 1, 2 and 3<br/>B 2 and 4<br/>C 3 only<br/>D 1 and 4.</p><p> </p><p>C</p>页:
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