An entity shall present, either in the statement of comprehensive 5. The following statements are correct, except: An entity shall present, either in the statement of comprehensiva income or in the notes, the amount of dividends recognized as distribution to owners during the period. а. The notes shall present information about the basis of preparation of the financial statements and the specific accounting policies b. used. An entity shall disclose in the summary of significant accounting policies the measurement basis used in the preparation of С. financial statements. d. For each component of equity, a reconciliation is made between the carrying amount at the beginning and the end of the period separately disclosing changes from profit or loss.