Under IFRS equity is described as each of the following except

A) retained equity.
B) shareholders' funds.
C) owners' equity.
D) capital and reserves.

Under IFRS

Refers to the accounting and reporting standards under the International Financial Reporting Standards framework, used globally.

Equity

The ownership interest held by shareholders in a corporation, represented by the residual assets of the company after deducting liabilities.

Shareholders' Funds

The total value of all a company's assets minus its liabilities, representing the equity ownership of shareholders.