International Financial Reporting Standard Interpretation Committee and Dividend

Two questions
1. Would this committee issue statement to clarify how a standard should be applied if it is being applied inconsistently ?

2. profit b4 tax 68000
tax (32000)
…………..
profit for the yr 36000
…………..
in addtion to the profit above

a) $21000 dividend was paid during the year.
b) Again on revaluation of land result in surplus of $18000 in revaluation reserve.

What total should be added to Retained Earnings at end of the financial year?

Dividend was paid out during the year so do i 36000-21000 =15000?