145.What are the revenue recognition requirements for: (1)unconditional promises to give (i.e. pledges), (2)conditional promises to give, (3)multi-year pledges, (4)donated services, and ...

145.What are the revenue recognition requirements for:

(1)unconditional promises to give (i.e. pledges),

(2)conditional promises to give,

(3)multi-year pledges,

(4)donated services, and

(5)Donated materials or fixed assets.

146.Identify three types of restrictions placed on temporarily restricted net assets and outline the accounting requirements for each type.

147.Contrast the reporting of mergers and acquisitions under the rules established by FASB Statement No. 164, Not-for-Profit Entities:
Mergers and Acquisitions?

148.What is the treatment of multi-year pledges as required by FASB Statement No. 116?