Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct number code for the term.

TERMS:

1. Gain

2. Materiality

3. Completeness

4. Comprehensive Income

5. Faithful representation

PHRASES:

a. Along with relevance, a fundamental decision-specific quality.

b. Results if an asset is sold for more than book Value.

c. Contains all information necessary for faithful representation.

d. The change in equity from nonowner transactions.

e. Concerns the decision-making impact of both the amount and nature of an item.