D1. What items must be included in a company's annual financial report? D7. Given that disclosing entities are required to comply with the accounting standards why are the figures in financial statements sometimes disputed?' D9. For each of the following items state which financial statement(s) it would appear in. (a) Property, plant and equipment (b) Retained earnings (e) Gains on property revaluation (d) Cost of sales (e) Issue of share capital