13.6 Identify, by indicating the relevant box in the table below, whether each of the following statements about company financial statements is true or false, according to International Financial Reporting Standards. Dividends paid on ordinary shares should be included in the statement of profit or loss and other comprehensive income. True False Dividends paid on redeemable True False preference shares are treated in the same way as dividends paid on ordinary shares. The statement of profit or loss True False and other comprehensive income shows the gain on revaluation of non-current assets for the period. (2 marl