Distinguish among the two categories of restrictiveness into which the net assets of not-for-profit organizations must be

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Distinguish among the two categories of restrictiveness into which the net assets of not-for-profit organizations must be separated for purposes of external reporting. By whom must these restrictions be imposed for resources to be considered restricted?

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Government and Not-for-Profit Accounting Concepts and Practices

ISBN: 978-1119495857

8th edition

Authors: Michael H. Granof, Saleha B. Khumawala, Thad D. Calabrese, Daniel L. Smith

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