The Criteria That Is Not Included in the Framework's Definition

The criteria that is not included in the Framework's definition of income is:

A) An increase in economic benefits
B) The economic benefits are in the form of increases in assets or reductions in liabilities of the entity (not resulting from equity contributions)
C) The economic benefit results from transactions or events that constitute the entities ongoing major or central operations
D) The benefits result in an increase in equity during the period