94. 8:59 Decreases in equity (net assets) from peripheral or incidental transactions of an entity and from all other transactions and other events and circumstances affecting the entity during a period except those that result from expenses or *.distributions to owners a-gains b-revenues Information is c-losses d-expenses e-assets if omitting- it or misstating it could influence decisions that users make on the basis of the reported financial *.information a-Material h-Reliable