Name Problem No. PartDate tw 15 Hu Fnacial Reputing Thoory 16 Element Defeitiens, Mnch coch clomest wiah its dctinaticn Delinitian bties lor a combination af hothl from daiateg or prod cing conatate the entty's ongong majat or cenral operations mants af itsea lor a combinaion of bothi fram dair 3. Losses 4 Expeses B. Inflows or othar onhancements of an eraty's adcats er sett ng or producing good, randaring services or oer aivites fram traneactions and athat wares and crcunstances from nonowret saurcoes. It includes al charges in equny dueings peried excest those cesalting from imestments by omenors and ng from ansterming asets, rendering services, or incurrng bltius by the emeiprise to owners. Dst bubons to owners E. Incresses in squity (net sssetsi trom an entrry's peripherai or incidantal vareactons and fom al gther transactions and other avents and crcumestances atfecting the entity except hose thet sut from reverues or investments by owners Decreases in equity inet assatst fron an omity's percheral or incadeeral sraneactions and from all ohor transactions and other events and croumstances aflecting the entry eacapt those that rasult froem expenses or distributions to ownes G. Iecresoes in equity of a partioulr business enterprise sesulting from tranefers to it from oher entties of somathing valuable to obiain or increasa ownership ntarests lor equiryl in it. BE2-17. Element Definitions, ULS. GAAP, IFRS. Identify whether the following elemesis are clements under US. GAAP. IFRS, or beth, and point-in-lime or period-in-time elements. us. GAAR FRS, or Both Peint in Tims or Period of Time Element Imvestments by owners Lesses Labikties Name Problem No. PartDate tw 15 Hu Fnacial Reputing Thoory 16 Element Defeitiens, Mnch coch clomest wiah its dctinaticn Delinitian bties lor a combination af hothl from daiateg or prod cing conatate the entty's ongong majat or cenral operations mants af itsea lor a combinaion of bothi fram dair 3. Losses 4 Expeses B. Inflows or othar onhancements of an eraty's adcats er sett ng or producing good, randaring services or oer aivites fram traneactions and athat wares and crcunstances from nonowret saurcoes. It includes al charges in equny dueings peried excest those cesalting from imestments by omenors and ng from ansterming asets, rendering services, or incurrng bltius by the emeiprise to owners. Dst bubons to owners E. Incresses in squity (net sssetsi trom an entrry's peripherai or incidantal vareactons and fom al gther transactions and other avents and crcumestances atfecting the entity except hose thet sut from reverues or investments by owners Decreases in equity inet assatst fron an omity's percheral or incadeeral sraneactions and from all ohor transactions and other events and croumstances aflecting the entry eacapt those that rasult froem expenses or distributions to ownes G. Iecresoes in equity of a partioulr business enterprise sesulting from tranefers to it from oher entties of somathing valuable to obiain or increasa ownership ntarests lor equiryl in it. BE2-17. Element Definitions, ULS. GAAP, IFRS. Identify whether the following elemesis are clements under US. GAAP. IFRS, or beth, and point-in-lime or period-in-time elements. us. GAAR FRS, or Both Peint in Tims or Period of Time Element Imvestments by owners Lesses Labikties