The expanded accounting equation under IFRS is as follows:

(a) Assets = Liabilities + Common Stock + Retained Earnings + Revenues − Expenses + Dividends.

(b) Assets + Liabilities = Common Stock + Retained Earnings + Revenues − Expenses − Dividends.

(c) Assets = Liabilities + Common Stock + Retained Earnings + Revenues − Expenses − Dividends.

(d) Assets = Liabilities + Common Stock + Retained Earnings − Revenues − Expenses − Dividends.