IAS 1

Which of the following statements about financial statements are in accordance with IAS 1?
(1) Extraordinary items must be disclosed on the face of the statement of
comprehensive income as additions to or deductions from profit before tax.
(2) The authorised share capital of the company must be disclosed by note or on the face of the statement of financial position
(3) The total of staff costs for the period must be disclosed by note or on the face of the statement of comprehensive income.
(4) The accounting policies adopted by the company must be disclosed but only if they do not comply with accounting standards.
(5) Proposed ordinary dividends should not be recognised as liabilities unless they have been proposed or declared before the end of the reporting period.
A 1, 2, 3 and 4
B 1, 2, 3 and 5
C 2, 3 and 5
D 1, 4 and 5
Sir, correct answer is C, but in my mind only 2 and 3 is correct 5 isn’t correct as proposed dividend shouldnt be recognised regardless of it proposed before the year end or after the year end..Am i right?