A cash payment of accounts payable does not affect stockholders' equity

Which of the following are constraints that allow a company to modify generally accepted accounting principles without jeopardizing the usefulness of the financial statements?

A. Consistency and comparability B. Relevance and faithful representation C. Timeliness and neutrality D. Cost constraint

Issues relating to pricing decisions that are unique to nonprofit organizations include which of the following?

a. complementary positioning b. separation between payers and users c. benefit complexity d. apathetic targets