| Which of the following items are required to be disclosed in a limited liability company’s financial statementsaccording 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 |