22 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 |