17. If an SME declares dividends to holders of its equity instruments after the end of the reporting period, the SME a. shall not recognize those dividends as a liability at the end of the reporting...

17. If an SME declares dividends to holders of its equity instruments after the end of the reporting period, the SME

a. shall not recognize those dividends as a liability at the end of the reporting period.

b. may recognize those dividends as a liability at the end of the reporting period.

c. may present the dividends declared as a segregated component of retained earnings at the end of the reporting period.

d. a and b