27 . In not - for profit accounting , an acquisition occurs when one not - for - profit organization obtains A . Significant influence over another not - for - profit organization B . The direct ability to determine the direction of management of another not - for -profit organization C . The indirect ability to direct the policies of management of another not - for - profit organization D . Control over another not - for - profit organization E . None of the above . An acquisition can only occur for profit- oriented organizations oft liz at1