[单选题]
Which of the following items must be disclosed in a company’s published financialstatements (including notes) if material, according to IAS 1 “Presentation of FinancialStatements”?(1) Finance costs.(2) Staff costs.(3) Depreciation and amortisation expense.(4) Movements on share capital.
A .(1) and (3) only
B .(1), (2) and (4) only
C .(2), (3) and (4) only
D .All four items
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