Preference Shareholders

Irredeemable preference shares treated as Equity - but most unlikely that you'll meet these in the exam Redeemable preference shares treat as long term liability Irredeemable Preference Share dividends - I suppose they will appear as a deduction shown in Statement of Changes in Equity (though I have never seen this, neither in the exams nor in real life) Redeemable Preference Share dividends treated as finance charge in the statement of profit or loss OK?

Got it.. Ty very much sir

You're welcome