46.The elements of financial statements include investments by owners. These are increases in an entity's net assets resulting from owners'a.transfers of assets to the entity.b.rendering services to the entity.c.satisfaction of liabilities of the entity.d.all of these.
47.In classifying the elements of financial statements, the primary distinction between revenues and gains is
48.A decrease in net assets arising from peripheral or incidental transactions is called a(n)
49.One of the elements of financial statements is comprehensive income. As described in Statement of Financial Accounting Concepts No. 6,"Elements of Financial Statements," comprehensive income is equal to
50.Which of the following elements of financial statements is not a component of compre-hensive income?a.Revenuesb.Distributions to ownersc.Lossesd.ExpensesP
51.Which of the following is false with regard to the element "comprehensive income"?
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