Which of the following is not required by IAS 1 as an item to include in the notes to the accounts?

A、Astatementthattheentityisagoingconcern;
B、Astatementcompliancewithinternationalfinancialreportingstandards;
C、Thedividendsdeclaredorproposedbeforethepublicationofthefinancialstatementsbutnotincludedinthestatementasadistributiontoshareholdersintheperiod;
D、Thekeysourcesofestimationuncertaintyinthefinancialstatements.