Question：Which of the following could appear as separate items in the statement of changes in equity required by IAS1 Presentation of Financial Statements as part of a company's financial statements?
　　A. Dividends on equity shares paid during the period.
　　B. Loss on sale of investments.
　　C. Proceeds of an issue of ordinary shares.
　　D. Dividends proposed after the year end.
　　The correct answers are:Dividends on equity shares paid during the period and Proceeds of an issue of ordinary shares.
　　The loss on sale of investments will have been recognised in the statement of comprehensive income. Dividends proposed after the year end are disclosed in the notes, they are not recognised in the accounts.