For each of the following items, identify the financial statement element being discussed.
1. Changes in equity during a period except those resulting from investments by owners and distributions to owners.
2. The net assets of an entity.
3. The result of a transaction requiring the future transfer of assets to other entities.
4. An increase in assets from the delivery of goods that constitutes the entity’s ongoing central operations.
5. An increase in an entity’s net assets from incidental transactions.
6. An increase in net assets through the issuance of stock.
7. Decreases in net assets from peripheral transactions of an enterprise.
8. The payment of a dividend.
9. Outflows of assets from the delivery of goods or services.
10. Items offering future value to an entity.