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Which of the following correctly defines 'equity' according to the IASB's Framework for the Preparation and Presentation of Financial Statements? A. Equity is a resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity. B. Equity is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefit. C. Equity is the residual interest in the assets of the entity after deducting all its liabilities. D. Equity is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities |