The nonprofit's financial statement that reports amounts as of a particular date (or moment in time) is the finance accounting report. True False Clear selection The nonprofit's financial statement that reports amounts as of a particular date (or moment in time) is the finance accounting report. True False Beginning in the year 2018 , the net asset classifications temporarily restricted and permanently restricted have been combined into the following classification: net assets with donor contributions. True False Classifying expenses into program activities and supporting activities is known as the basis. Functional Natural.