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