According to the FASB's conceptual framework, gains include increases in equity from which of the following activities?

A)
Investments by Owners
Peripheral Transactions
Yes
No

B)
Investments by Owners
Peripheral Transactions
Yes
Yes

C)
Investments by Owners
Peripheral Transactions
No
No

D)
Investments by Owners
Peripheral Transactions
No
Yes

Answer: D

Business

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