Match the Following Terms with the Appropriate Definition

Match the following terms with the appropriate definition.
-Statement of retained earnings.

A) The governmental agency that has the legal authority to establish accounting rules.
B) Prescribes that assets and services to be recorded initially on a cash or equal-to-cash basis.
C) A report that describes a company's financial position at a point in time.
D) A financial statement that reports the changes in equity over the reporting period; including increases from net income and decreases from dividends or net losses.
E) The concepts and rules that govern financial accounting.
F) A report that identifies cash receipts and cash payments over a period of time.
G) A principle that requires the information in financial statements to be supported by independent unbiased evidence.
H) An independent group consisting of individuals from many countries that identify preferred accounting practices.
I) Presumes that the life of a company can be divided into periods for reporting purposes.
J) Prescribes that a company report the details behind financial statements that would impact user decisions.