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21 Which of the following items must be disclosed in a company’s published financial statements?1 Authorised share capital2 Movements in reserves3 Fi
9 Which of the following items must be disclosed in a company’s published financial statements (including notes)if material, according to IAS1 Presen
(iii) How items not dealt with by an IFRS for SMEs should be treated. (5 marks)
22 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 U
(a) List and explain FOUR methods of selecting a sample of items to test from a population in accordance with ISA 530 (Redrafted) Audit Sampling and
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