Question 31 (5 points) Please match the statements below with one of the five options (Conceptual Framework or particular financial statement). You might not use all of the available options for your answers. It shows the impact that the current period's net income and dividends declared have on the company's retained earnings 1. IFRS Conceptual Framework Information from this statement is used to calculate the current ratio of a company 2. Income statement 3. Statement of changes in equity This statement shows the total amount of deferred revenue 4. Statement of financial position 5. Statement of cashflows It is used to determine a company's profitability for the current period It provides qualitative characteristics of useful financial information