[单选题]
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) Revaluation surplus.(2) Dividends proposed.(3) Proceeds of equity share issue.(4) Total comprehensive income for the period.
A .(1), (2) and (3) only
B .(1), (2) and (4) only
C .(1), (3) and (4) only
D .(2), (3) and (4) only
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