Conceptual Framework - the FASB Conceptual Framework Links Accounting Information

Conceptual framework - The FASB Conceptual Framework links accounting information systems with other areas of accounting, such as intermediate accounting and auditing. The first level of the conceptual framework explains the objective of financial reporting; the second level discusses elements of financial statements and qualitative characteristics. The framework's third level presents twelve fundamental accounting ideas (listed below), organized in three categories. Identify each category with its proper name from the conceptual framework, then organize the ideas based on the three categories. Use the grid provided for your answers.
$\begin{array}{ll}\text { Conservatism } & \text { Industry practices } \\\text { Cost effectiveness } & \text { Matching } \\\text { Economic entity } & \text { Materiality } \\\text { Full disclosure } & \text { Monetary unit } \\\text { Going concern } & \text { Periodicity } \\\text { Historical cost } & \text { Realization }\end{array}$

$$\begin{array} { | l | l | l | } \hline \text { Category name: } & \text { Category name: } & \text { Category name: } \\\underline{\quad\quad\quad\quad}&\underline{\quad\quad\quad\quad}&\underline{\quad\quad\quad\quad}\\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline\end{array}$$