Which of the following statements are correct?
1 A company’s authorised share capital must be included in its published balance sheet as part of shareholders’
funds.
2 If a company makes a bonus issue of ordinary shares, the total shareholders’ interest (share capital plus reserves)
remains unchanged.
3 A company’s statement of changes in equity must include the proceeds of any share issue during the period.
4 A company must disclose its significant accounting policies by note to its financial statements.
A 1 and 2 only
B 1 and 3 only
C 3 and 4 only
D 2, 3 and 4 D
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发表于 2008-4-24 21:48
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