ACCA论坛 » 【ACCA 答疑解惑】 » 每日一练F3 答案回复可见

sunlimei 发表于 2008-5-12 09:38

每日一练F3 答案回复可见

<p>Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1<br/>Presentation of financial statements?<br/><br/>1&nbsp;&nbsp;&nbsp;&nbsp; Unrealised revaluation gains.<br/>2&nbsp;&nbsp;&nbsp;&nbsp; Dividends paid.<br/>3&nbsp;&nbsp;&nbsp; &nbsp;Proceeds of equity share issue.<br/>4&nbsp;&nbsp;&nbsp; &nbsp;Profit for the period.<br/><br/>A&nbsp;&nbsp;&nbsp; &nbsp;2, 3 and 4 only<br/>B&nbsp;&nbsp;&nbsp;&nbsp; 1, 3 and 4 only<br/>C&nbsp;&nbsp;&nbsp; &nbsp;All four items<br/>D&nbsp;&nbsp;&nbsp;&nbsp; 1, 2 and 4 only</p><p></p><p>C</p>

查看完整版本: 每日一练F3 答案回复可见