[单选题]
Which of the following must be disclosed in the financial statements of a limitedcompany, if material, in accordance with IAS 1?(1) Aggregate amount of research and development expenditure.(2) Authorised share capital.(3) Finance costs.
A .(1) and (2) only
B .(1) and (2) only
C .(2) and (3) only
D .All three items
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