How are externally restricted contributions recognized in the deferral method compared to the restricted-fund method? What is

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How are externally restricted contributions recognized in the deferral method compared to the restricted-fund method? What is the difference if there is no separate fund in the restricted- fund method for that contribution?

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Advanced Financial Accounting

ISBN: 978-0137030385

6th edition

Authors: Thomas Beechy, Umashanker Trivedi, Kenneth MacAulay

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