[单选题]

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.

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