How Should a Nongovernment Not-For-Profit Organization Generally Report Increases in the Fair

question 29

Multiple Choice

How should a nongovernment not-for-profit organization generally report increases in the fair value of marketable debt securities in its statement of activities?

• A) Such increases in fair value should not be reported because debt securities are reported at amortized cost.
• B) As an increase in net assets with donor restrictions
• C) As an increase in net assets without donor restrictions
• D) As an increase in net assets without donor restrictions, unless restricted by donor stipulation or law

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Definitions:

High-Consistency

A situation or condition in which a person's behaviors are regularly aligned with their beliefs, attitudes, and values.

Victim Blaming

The tendency to blame individuals for their own misfortune, suggesting they are responsible for their victimization.

Suffering

The experience of pain, distress, or hardship, which can be either physical, emotional, or psychological.

Causal Knowledge

Understanding the relationships between causes and effects.