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Which of the following statements about company financial statements is/are correct, according to International
accounting standards?

       (1) A material profit or loss on the sale of part of the entity must appear in the income statement as an
             extraordinary item.
       (2) Dividends paid and proposed should be included in the income statement.
       (3) The income statement must show separately any material profit or loss from operations discontinuing during
             the year.
        (4) The statement of changes in equity must not include unrealised gains or losses.

A       1, 2 and 3
B       2 and 4
C       3 only
D       1 and 4.


C

wispydog

c

tomyb

啊

crazy88826

c

aina-aini

see see

jiangdada

非常感谢

小小鱼

see see

yolanacca

很怕概念题

gqsnowy

A

yan329

c