21 Which of the following items must be disclosed in a company’s published financial statements?

1 Authorised share capital

2 Movements in reserves

3 Finance costs

4 Movements in non-current assets

A． 1, 2 and 3 only

B． 1, 2 and 4 only

C． 2, 3 and 4 only

D． All four items

[单选题]9 Which of the following items must be disclosed in a company’s published financial statements (including notes)if material, according to IAS1 Presentation of financial statements?1 Finance costs.2 Staff costs.3 Depreciation and amortisation expense.

[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

[单选题]Which of the following statements about nonrecurring items is most accurate

[单选题]Which of the following statements about nonrecurring items is least accurat

[单选题]Which of the following items is best described as a listing of all the jour

[单选题]21 Which of the following statements about contingent assets and contingent liabilities are correct?1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable.2 A contingent liability should be disclosed by note if

[单选题]Which of the following statements is most accurate? For a country to gain f

[单选题]For which of the following balance sheet items is a change in market value

[单选题]Which of the following items affects owners' equity but is not included as

[单选题]Assuming its trading partner does not retaliate, which of the following con