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Which Statement Is True Concerning Intermediate Performance Measures (Subtotals Measuring

Question 17

Multiple Choice

Which statement is true concerning intermediate performance measures (subtotals measuring operating performance, for example) displayed in a private NFP organization's operating statement?


A) Intermediate performance measures are not allowed; only the total change in each category of net assets is displayed.
B) Intermediate performance measures, standardized by the FASB, are allowed but not required for all NFP organizations.
C) Intermediate performance measures are allowed and may take any format that best communicates the organization's financial performance.
D) Intermediate performance measures, standardized by the FASB, are required for all NFP organizations.

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