Which of the following statements about company financial statements is/are not correct, according to International Financial Reporting Standards？

A、Dividends paid on ordinary shares should be included in the statement of profit or loss and other comprehensive income.

B、Dividends paid on redeemable preference shares are treated in the same way as dividends paid on ordinary shares.

C、The statement of profit or loss and other comprehensive income shows the gain on revaluation of non-current assets for the period.

D、Dividend is an item of expense presented in the statement of profit or loss.