Those are the lists for the choices.

Listed below are several terms and phrases associated with the FASB's conceptual framework. Pair each item from List A with the iter from List B that is most appropriately associated with it. Agreement between a measure and the phenomenon it purports to represent. Applying the same accounting practices over time. Concerns the relative size of an item and its effect on decisions. Decreases in equity resulting from transfers to owners. Implies consensus among different measurers. Important for making interfirm comparisons. Increases in equity from peripheral or incidental transactions of an entity. Information confirms expectations. Information is available prior to the decision. Information is useful in predicting the future. Pertinent to the decision at hand. Requires consideration of the costs and value of information. The absence of bias. The change in equity from nonowner transactions. The process of admitting information into financial statements. Requires consideration of the costs and value of information. The absence of bias. The change in equity from nonowner transactions. The process of admitting information into financial statements. Users understand the information in the context of the decision being made