anchor: RECOGNITION (OR RECOGNIZE) - The term recognition, as used in this Statement, bears the same meaning as used by the Financial Accounting Standards Board in its conceptual statements.
positive: For our purposes, the definition of the word "recognition" as understood by the Financial Accounting Standards Board, is what is meant whenever the term appears in this statement
negative: In this statement the term "recognition" will have a slightly different definition than the one used by the Financial Accounting Standards Board.