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
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