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Which of the Following Statements Is not Correct with Respect

Question 145

Multiple Choice

Which of the following statements is not correct with respect to conditional and unconditional pledges


A) FASB requires contributions, including unconditional pledges to be recorded as revenues when the promise is made.
B) Conditional pledges to give are not recognized as revenues until the conditions are satisfied.
C) If a conditional pledge is made and the money is received by the not-for-profit, but if the condition is not met, the potential donor is not bound by the promise and may require the money be returned.
D) Conditional pledges are recorded as unearned revenue.

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