Which of the following items are required to be disclosed in a limited liability company’s financial statements according to IAS 1 Presentation of Financial Statements? (1) Authorised share capital (2) Finance costs (3) Staff costs (4) Depreciation and amortisation A 1, 2 and 3 only B 1, 2 and 4 only C 2, 3 and 4 only D All four items. D |