题目内容（请给出正确答案）

[主观题]

22 Which of the following statements about limited liability companies’ accounting is/are

correct？

1 A revaluation reserve arises when a non-current asset is sold at a profit.

2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company

may issue.

3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events after

the balance sheet date.

A All three statements

B 1 and 2 only

C 2 and 3 only

D None of the statements

提问人：网友hbcblsw 发布时间：2022-01-07

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