Identify whether the following elements are elements under U.S. GAP IFRS, or both, and point-in-time or period-of-time elements.

Identify whether the following elements are elements under U.S. GAAP, IFRS, or both, and point-in-time or period-of-time elements. Begin by completing the table for the first five elements. Identify whether the following elements are elements under U.S. GAAP, IFRS, or both, and point-in-time or period-of-time elements. Begin by completing the table for the first five elements