Which of the following statements are correct? 1. A companys authorised share capital must be included in its published balance sheet as part of shareholders funds. 2.If a company makes a bonus issue of ordinary shares, the total shareholders interest (share capital plus reserves) remains unchanged 3. A companys statement of changes in equity must include the proceeds of any share issue during the period. 4. A company must disclose its significant accounting policies by note to its financial statements.
1 and 2 only
1 and 3 only
3 and 4 only
2, 3 and 4