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

D