Question: Identify whether the elements below are elements under U. S. GAAP, IFRS, or both, and point- in- time or period- in- time elements. Element Investments

Identify whether the elements below are elements under U. S. GAAP, IFRS, or both, and point- in- time or period- in- time elements.
Identify whether the elements below are elements under U. S.

Element Investments by owners Income Losses Liabilities Equity Comprehensive income Assets Gains Capital maintenance adjustment Expenses Distributions to owners Revenues Performance U.S. GAAP IFRS, or Both Point in Time or Period ofTime

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