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     roceeds of equity share issue.
4     rofit 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