A company prepares its financial statements according to IFRS its financial statements include ordinary share capital and share premium the company used US gaap what would be likely account titles for these accounts, respectively

Common stock, par value, additional paid-in capital, Share purchase

Common stock additional paid-in capital

Preferred stock additional paid-in capital preferred stock

Common stock, par value, additional paid-in capital stock options

2) what is the term for actuaria gains and losses and how are they accounted for in the IFRS

Actuarial gains and losses accounted for as an OCI item

Remeasurement gains and losses accounted for as an OCI item

Remeasurement gains and losses accounted for as a profit or loss

Actuarial gains and losses accounted for as a profit or loss