The expanded accounting equation under IFRS is as follows:

(a) Assets = Liabilities + Common Stock + Retained Earnings + Dividends + Revenues —

Expenses.

(b) Assets + Liabilities = Common Stock + Retained Earnings — Dividends + Revenues —

Expenses.

(c) Assets = Liabilities + Common Stock + Retained Earnings — Dividends + Revenues —

Expenses.

(d) Assets = Liabilities + Common Stock + Retained Earnings — Dividends — Revenues —

Expenses.