Which of the following items would not appear in the section of the statement of financial position

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Which of the following items would not appear in the section of the statement of financial position (balance sheet) headed ‘Capital and reserves’?

(a) Share premium

(b) Preference shares

(c) Debentures

(d) Revaluation reserve

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Financial Accounting

ISBN: 9781292244471

8th Edition

Authors: Pauline Weetman

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