【单选题】Sharp Ltd has 5% $1 redeemable preference shares in issue preference shares will be redeemed in 5 years . How should the preference share capital and preference dividend be presented in the financial ...
A.
Preference share capital as equity and preference dividend in the statement of changes in equity
B.
Preference share capital as equity and preference dividend in the statement of profit or loss
C.
Preference share capital as a liability and preference dividend in the statement of changes in equity
D.
Preference share capital as a liability and preference dividend in the statement of profit or loss