PAPER 1.1 每天一练 13

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

all four items are correct!

原帖由 香铭 于 2007-4-22 09:44 发表 http://bbs.52acca.com/images/common/back.gif
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 ...

答案是C