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NFP Organizations Can Choose Among Reporting Approaches Contained Within the Framework

Question 16

Multiple Choice

NFP organizations can choose among reporting approaches contained within the framework provided by the CICA Handbook. Which of the following is not a consideration in choosing the approach?


A) Nature of the NFP's operations
B) Sources of the NFP's funding
C) The NFP's reporting objectives
D) Whether or not the NFP uses the restricted fund method of accounting

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