| Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1Presentation 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 |