Notice that each of these terms is defined as changes in assets and/or liabilities. This represents a change in emphasis by the FASB from previous definitions provided by the Accounting Principles Board (APB)that stressed inflows and outflows, realization, and the matching concept. Consequently, current recognition and measurement criteria for revenues, expenses, gains, and the balance sheet has become more than a place to store residual values in the income determination process. Although he regarded the new definitions as a distinct improvement, David Solomons, a former member of the Wheat Committee, suggested that they were not sufficiently robust to deal with some of the most difficult accounting problems.