A Group of Parish Nurses Affiliated with a Number of Faith-Based

question 19

Multiple Choice

A group of parish nurses affiliated with a number of faith-based communities located in different regions across the state are attending a quarterly meeting.Which of the following statements made by one of them indicates a lack of understanding of parish nursing?

• A) "I always make sure to have new clients sign a release of information form to obtain their health record from their previous parish nurse."
• B) "Because I work for and within the church, I am immune from civil laws."
• C) "The pastor and I work together for the spiritual health of the community."
• D) "Yes, I am happy to pray with my clients and help them worship."

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Definitions:

Permanent Difference

Transactions that cause a difference between the tax basis and the book value of assets and liabilities, which will not reverse over time.

Interperiod Tax Allocation

The process of allocating income taxes over different accounting periods due to temporary differences between financial accounting and tax reporting.

Intraperiod Tax Allocation

The process of allocating income taxes between different parts of the financial statements within the same fiscal period.

FASB Statement No.109

A standard issued by the Financial Accounting Standards Board relating to income tax accounting.