Preference share

Hi John, You told the redeemable preference share is like loan and dividend i shown in statment of profit and loss, so will it shown as liability if its outstanding ?

and what about irredeemablepreference shares , what if they are outstanding , where will they be shown. As you told they are treated like equity share dividend , shown as subtracted from dividend but what if its outstanding, the concept of outstanding dividend is not in equity share as you told management propose dividend at the end of year and pay somewhere in next year.

but irredeemable preference shares got a fixed amount owing to shareholders each year and you said its not shown in statement of profit and loss , but as subtracted from retained earning but what about outstanding , how will it be treated?

thanks , i hope i you understood what i want to ask.