Where does a nongovernmental not-for-profit health care entity report increases that have occurred in its net assets with donor restrictions?

Question

Quizplus · Accepted Answer

Increases in net assets with donor restrictions for a nongovernmental not-for-profit health care entity are reported in the Statement of changes in net assets. This statement reflects the changes in both restricted and unrestricted net assets, providing a comprehensive view of the entity's financial performance and changes in its financial position due to donations and other activities.

Where Does a Nongovernmental Not-For-Profit Health Care Entity Report Increases