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The FASB Requires the Balance Sheets of Not-For-Profits to Display

Question 16

Multiple Choice

The FASB requires the balance sheets of not-for-profits to display


A) Net assets in two separate categories-donor-imposed restrictions and unrestricted.
B) Four separate funds-unrestricted, partially restricted, temporarily restricted, and permanently restricted net assets.
C) Six totals-total assets, total liabilities, total net assets, total unrestricted net assets, total temporarily restricted net assets, and total permanently restricted net assets.
D) Unrestricted and restricted retained earnings.

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