单选题
编号：2690279
1. Which of the following statements about the FASB conceptual framework, as compared the IASB connectional framework, is most accurate?
- 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.