Under IFRS, share dividends declared after the statement of financial position date but before the end of the subsequent events period are:

a) accounted for similar to errors as a prior period adjustment.

b) adjusted subsequent events, because they are paid from prior year earnings.

c) not adjusted in the current year’s financial statements.

d) recognized on a prospective basis from the date of declaration

Financial statements are reports generated by a company's management to demonstrate the company's financial performance and position at a certain moment in time. A balance sheet, income statements, statement of owner's equity, and statement of cash flows are usually included in a general-purpose collection of financial statements.

International Financial Reporting Standards (IFRS) are financial reporting standards developed by the International Accounting Standards Board (IASB) and the IFRS Foundation. They were designed to give a unique worldwide script for business activities in order to provide financial reporting uniformity across organizations.

Any share dividends issued after the date of the statement of financial position or balance sheet but before the end of the subsequent event period are not adjusted in the current year's financial statements, according to IFRS.

Therefore option (c) is not adjusted in the current year’s financial statementsis the correct option.

a) Redrawing past period financial statements can be used to make prior period modifications. This is accomplished by changing the carrying values of any relevant assets or liabilities as of the first accounting period shown, with an offset to the retained earnings balance as of the same accounting period's beginning.

b) IAS 10 requires evaluation of events later through the date the financial statement is approved for issuance, but later through the date the financial statement is issued or ready to be issued for this statement events need to be evaluated.

c) Under IFRS, share dividends declared after the statement of financial position date but before the end of the subsequent events period are not adjusted in the current year’s financial statements and they also should not be recognized on a prospective basis from the date of declaration