Identifying Conceptual Framework Topics The following topics 1 through 6 are discussed in the context of the FASB's conceptual framework. 1. Objective of general-purpose financial reporting 2. Qualitative characteristics of financial information 3. Accounting principles 4. Accounting assumptions 5. Accounting constraint 6. Financial statement elements Required Listed below are subtopics of the above topics. Match the subtopics a through r with the topics 1 through 6. Subtopic Topic a. Revenue recognition criteria b. Full disclosure c. Cost effectiveness d. Assets, liabilities, and equity (defined) e. Materiality f. Comparability g. Revenues and expenses (defined) h. Monetary unit i. Verifiability j. Comprehensive income (defined) k. Fundamental characteristics l. To aid in decision-making on resource allocation m. Enhancing characteristics n. Provide financial information to investors and creditors o. Expense recognition p. Going concern q. Predictive value r. Distributions to owners (defined)