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21.5 Which of the fllowing statements about the financial statements of limited liability companies are correct according to International Financial Reporting Standards?
1 In preparing a statement of cash flows, either the direct or the indirect method may be used. Both lead to the same figure for net cash from operating activities.
2 Loan notes can be classified as current or non-current liabilities.
3 Financial statements must disclose a company's total expense for depreciation, if material.
4 A company must disclose by note details of all adjusting events allowed for in the financial statements.
A 1,2and3only
B 2 and 4 only
C 3 and 4 only
D All four items
答案：A
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