Which of the following could appear as separate items in the statement of changes inequity required by IAS 1 “Presentation of Financial Statements” as part of a company’sfinancial statements?(1) Gain on revaluation of land.(2) Loss on sale of investments.(3) Proceeds of an issue of ordinary shares.(4) Dividends proposed after the year end.
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A 1 and 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3
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