The Financial Accounting Standards Board worked many years to develop a conceptual framework for U.S. GAAP. a.
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The Financial Accounting Standards Board worked many years to develop a conceptual framework for U.S. GAAP.
a. Identify the financial statement elements that are specified in the conceptual framework.
b. Before a financial statement element may be recorded in the accounts, certain recognition criteria must be met. What are those recognition criteria?
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