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In Not-For-Profit Accounting,under What Circumstances Does a Reclassification Occur

Question 29

Multiple Choice

In not-for-profit accounting,under what circumstances does a reclassification occur?


A) Temporarily restricted net assets are released from time or purpose restrictions.
B) Unrestricted net assets are reclassified to temporarily restricted net assets.
C) Resources of the current unrestricted fund are transferred to the land,building and equipment fund.
D) A pledge previously classified as a "conditional promise" becomes "unconditional."

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