From the Excel data, submit analysis results using the IDEA software. Include a Word document explaining how and why you analyzed the data. Include your creative and analytical discussion of your analysis results.

The excel file was complete based on below from comments letters from,

0 = Respondent agrees or makes no comment

0.50 = Respondent agrees and disagrees

1 = Respondent disagrees

A: Overall opinions in the Exposure Draft (ED)

B: This ED 3-20P and the Revenue and Expense ED 4-6P should not be aligned or combined.

C: This ED 3-20P, the Financial Reporting Model ED 3-25 and the Revenue and Expense ED 4-6P should not be aligned or combined.

D: Proposed rule against having budget compared to actual in the basic financial statements

E: Proposed Short-Term Financial Resources Measurement Focus

F: Proposal would not include unfunded pension liabilities in basic financial statements

G: Hierarchy of Recognition Comment Letters Info: Project: Recognition of Elements of Financial Statements Project Number: 3-20

Recognition of Elements of Financial Statements 1

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