Question: Under FASB ASC 9 5 8 , Not - for - Profit Entities, how are unconditional contributions that carry a donor - imposed restriction limiting

Under FASB ASC 958, Not-for-Profit Entities, how are unconditional contributions that carry a donor-imposed restriction limiting the use of the funds for a particular purpose handled?
A. Not recorded until the purpose specified by the donor is achieved.
B. As an adjustment of fund balance at the time the contribution is received.
C. Recorded as a liability (deferred revenue) until the donor's specification is met.
D. Recorded as restricted support (revenue) at the time the contribution is received.
Under FASB ASC 9 5 8 , Not - for - Profit

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