Answer:
The correct answer is False.
Explanation:
If the contribution is for the subsequent acquisition of assets, in the same way as in the previous point it is carried as deferred income and amortized in line with the depreciation of the acquired asset, as amortization of deferred contributions.
Permanently restricted contributions are taken to this category in net assets and correspond to those that are represented in assets that must be kept in perpetuity.
Unrestricted contributions used in the year are taken directly to income; if they are not used in the year they are taken as part of the net assets without restrictions.
If the board of directors or equivalent body decides to allocate an unrestricted contribution item for a special purpose, it is carried as an internally restricted net asset.
Contributions with temporary restrictions are carried as part of the temporarily restricted net asset.
