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...

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?