Question：Balances under the following headings are extracted from the books of Alter Co:
　　(1) Own work capitalised;
　　(2) Staff costs: wages and salaries; and
　　(3) Distribution costs.
　　The accountant wishes to use a function of expense statement of profit or loss.
　　Which of the above balances must be disclosed in a note in the financial statements of Alter Co?
　　A. (1) only.
　　B. (1) and (3).
　　C. (2) only.
　　D. (1), (2) and (3).
　　The correct answer is:(2) only.
　　解析：Distribution costs will be shown on the face of the statement of profit or loss, so do not need to be disclosed in the notes.
　　Staff costs must be disclosed without further analysis.
　　Own work capitalised is not specifically mentioned as an item that must be disclosed. However, if the item is large enough that its disclosure would provide useful information to users, then it should be disclosed separately.