Which of the following statements about the FASB conceptual framework, as compared to the IASB conceptual framework is most correct?

Group of answer choices

A)The FASB framework allows for upward revaluations of tangible, long-lived assets.

B)The FASB framework and IASB framework are now fully converged.

C)The FASB framework lists revenue, expenses, gains, losses, and comprehensive income related to financial performance.