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13.6 Which of the fllowing statements about company financial statements is/are correct, according to International Financial Reporting Standards?
1 Dividends paid on ordinary shares should be included in the statement of profit or loss and other comprehensive income.
2 Dividends paid on redeemable preference shares are treated in the same way as dividends paid on ordinary shares.
3 The statement of profit or loss and other comprehensive income shows the gain on revaluation of non-current assets for the period.
A 1,2and3
B 2and3
C 3 only
D All three statements are correct
答案：C
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