选择题：9 Which of the following items must be disclosed in a company’s published financial statements (including notes)

题目内容：

9 Which of the following items must be disclosed in a company’s published financial statements (including notes)

if material, according to IAS1 Presentation of financial statements?

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

参考答案：

10 Which of the following costs should be included in valuing inventories of finished goods held by a manufacturing

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