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<p>Which of the following statements are correct?<br/>1 A company’s authorised share capital must be included in its published balance sheet as part of shareholders’<br/>funds.<br/>2 If a company makes a bonus issue of ordinary shares, the total shareholders’ interest (share capital plus reserves)<br/>remains unchanged.<br/>3 A company’s statement of changes in equity must include the proceeds of any share issue during the period.<br/>4 A company must disclose its significant accounting policies by note to its financial statements.<br/>A 1 and 2 only<br/>B 1 and 3 only<br/>C 3 and 4 only<br/>D 2, 3 and 4</p><p>D<br/></p>页:
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