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21.9 Which of the fllwing statements about limited liability companies' accounting is/are correct?
1 A revaluation surplus 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 IAS 10 Events after the reporting period requires all non-adjusting events to be disclosed in the notes to the financial statements.
A 1and2only
B 2 only
C 3 only
D None of the statements are correct
答案：C
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