The expanded accounting equationunder IFRS is as follows?

A$)-$ Assets $=$ Liabilities $+$ Owner?s Capital $?$ Owner?s Drawings $+$ Revenues $-$Expenses

B$)-$ Assets $+$ Liabilities $=$ Owner?s Capital $+$ Owner?s Drawings $+$ Revenues $-$ Expenses

C$)-$ Assets $=$ Liabilities $+$ Owner?s Capital $+$ Owner?s Drawings $?$ Revenues $-$ Expenses

D$)-$ Assets $=$ Liabilities $+$ Owners Capital $+$ Owners Drawings $+$ Revenues$-$ Expenses