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22 每天一练 PAPER 1.1

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

 

 

C

b

TOP

c

TOP

c

TOP

c

TOP

A

must be right.

TOP

顶 啊 

TOP

a

TOP

d

TOP

c

TOP

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