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Match the U.S. GAAP term with the IFRS term. There may be more than one match and responses may be repeated. (If a box is not used in the table leave the box empty; do not select a label.) IFRS U.S. GAAP Reserves Accumulated profit and loss Share premium Other reserves Share capital A. Contributed capital B. Additional paid-in capital C. Retained earnings D. Accumulated other comprehensive income E. Common stock