The Line Item, Net Assets Released from Restrictions, May Be

question 7

Multiple Choice

The line item, net assets released from restrictions, may be reported in a nongovernment, not-for-profit organization's statement of activities in which classifications?

• A) Changes in net assets with donor restrictions only.
• B) Changes in net assets without donor restrictions and changes in net assets with donor restrictions.
• C) Changes in unrestricted net assets and changes in permanently restricted net assets.
• D) Changes in unrestricted net assets, changes in temporarily restricted net assets, and/or changes in permanently restricted net assets.

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Definitions:

Discipline

A branch of knowledge, typically one studied in higher education, or the practice of training people to obey rules and standards of behavior.

Boundaries

Limits that define acceptable behavior and help to protect personal integrity and relationships from being violated or harmed.

Nursing Theory

A conceptual framework that defines the aspects of nursing practice, providing a foundation for nursing research, education, and practice.

Nursing Knowledge

The body of information that informs nursing practice, including theories, frameworks, and evidence-based findings.