.Fill in the blanks with the correct international accounting reporting standard(s):

A.Sets out measurement principles and specific requirements for three types of payments.

IFRS 2 ___________

B.Capital costs to the extent that they are attributable to the acquisition, construction or production of a qualifying assets; other costs are expensed in the period incurred.

___IAS 23_____________________

C.International standards recently converged or in the process of being converged.

________________________

D.Standard that replaces IFRS 4 and its the timeline.

____________ IFRS 4 was issued in March 2004 and applies to annual periods beginning on or after 1 January 2005. IFRS 4 will be replaced by IFRS 17 as of 1 Janaury 2021.____________