According to IFRS, point-in-time elements include assets, liabilities, and equity.
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Q71: Comprehensive income is the residual interest in
Q72: _ elements appear on the balance sheet.
A)
Q73: IFRS does not treat transactions with owners
Q74: Under U.S. GAAP, comprehensive income includes
Q75: Under U.S. GAAP, _ is an example
Q77: U.S. GAAP and IFRS identify the same
Q78: The IFRS element capital maintenance is identical
Q79: According to IFRS, period-of-time elements include income,
Q80: According to the FASB's conceptual framework,
Q81: Which of the following terms describe probable
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