Which of the Following Statements Is Untrue

Multiple Choice

Which of the following statements is untrue

A) dividends already paid must be recognised
B) dividends proposed before reporting date but neither declared nor yet paid must not be recognised in the reporting period just passed
C) dividends proposed before reporting date but neither declared nor yet paid must be included in the reporting period just passed by means of a contingent liability recorded in the notes
D) dividends proposed after reporting date must not be recognised in the reporting period just passed