Which of the following istrueabout financial statements prepared according to IFRS?

1. a)The statement of changes in equity is prepared first. Then, the net income and total retained earnings amounts are transferred from the statement of changes in equity to the statement of comprehensive income and the statement of financial position.
2. b)Extraordinary gains and losses are reported on the statement of comprehensive income.
3. c)Other comprehensive income includes items that may be subsequently reclassified to profit and loss.
4. d)The three primary financial statements are the statement of financial position, the statement of comprehensive income and the notes.