[单选题]
Which of the following could appear as separate items in the statement of changes in equity required by IAS 1 “Presentation of Financial Statements” as part of a company’s financial 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.
A .1 and 3 only
B .1 and 4 only
C .2 and 3 only
D .2 and 4 only
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