My problem is this statement
$\mathfrak{M}$ contains all Borel sets in $\mathbb{R}^k$; more precisely, $E\in \mathfrak{M}$ if and only if there are sets $A$ and $B\subset \mathbb{R}^k$ such that $A\subset E\subset B$, $A$ is an $F_\sigma$, $B$ is a $G_\delta$, and $m(B-A)=0$. Also, m is regular.
Why is it that
$\mathfrak{M}$ contains all Borel sets in $\mathbb{R}^k$
is equivalent to
$E\in \mathfrak{M}$ if and only if there are sets $A$ and $B\subset \mathbb{R}^k$ such that $A\subset E\subset B$, $A$ is an $F_\sigma$, $B$ is a $G_\delta$, and $m(B-A)=0.$