Which of the following is not one of the characteristics used to evaluate if goods or services are distinct? O It can be used on its own or in combination with other goods or services the seller could obtain elsewhere All of these can be used to evaluate if goods are distinct. O It has a stand-alone selling price It is not interrelated with other goods or services in the contract It is not highly dependent on other goods or services in the contract Companies always recognize revenue when goods or services are transferred to customers. True O False Which of the following groups has the authority to set and enforce accounting practices and standards for companies that issue securities to the public? O SEC O GASB O FASB O NYSE