[单选题]

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

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