【每日一练】ACCA F3（ June 2014）

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to  each multiple choice question
Each question is worth 2 marks.

Which of the following should appear in a company’s statement of changes in equity?
(1) Total comprehensive income for the year
(2) Amortisation of capitalised development costs
(3) Surplus on revaluation of non-current assets
A 1, 2 and 3
B 2 and 3 only
C 1 and 3 only
D 1 and 2 only

Answer:

C

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