Question 32 (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. This statement is usually the first to be prepared. Goodwill is presented in this statement 1. IFRS Conceptual Framework 2. Income statement It shows a company's revenues and expenses. 3. Statement of changes in equity 4. Statement of financial position