11. In accordance with IFRS Conceptual Framework, the following items/elements of financial statements have had their conceptual names changed: i. Trading profit and loss account ii. Stocks iii. Balance sheet iv. Trade debtors v. Net book value vi. Trade creditors vii. Fixed assets viii. Profit after tax ix. Shareholders' fund x. Long-term liability. State the new conceptual names for each of the items/elements above. (10 Marks)