4433 of the CPA Canada Handbook contains an exemption from capitalizing and amortizing all fixed assets for an NFPO that has revenues below $500,000. If the NFPO's revenues subsequently increase to over $500,000 over a two year period, which of the following statements is TRUE? Multiple Choice The NFPO ceases to be a small NFPO but it is only required to capitalize and amortize if the increase in revenue is sustained for a period of two years. The NFPO ceases to be a small NFPO and it must capitalize and amortize on a retroactive basis to allow for comparative financial statements. The NFPO ceases to be a small NFPO but it does not need to adopt the policy of capitalizing and amortizing if that policy does not meet the needs of the financial statement users. The NFPO ceases to be a small NFPO but it is only required to capitalize and amortize if the increase in revenue is sustained for a period of two years. The NFPO ceases to be a small NFPO and it must capitalize and amortize on a retroactive basis to allow for comparative financial statements. The NFPO ceases to be a small NFPO but it does not need to adopt the policy of capitalizing and amortizing if that policy does not meet the needs of the financial statement users. The NFPO ceases to be a small NFPO and must capitalize and amortize on a prospective ba