Which of the following is not a required disclosure in the SSAP?

The correct answer identifies a disclosure that is not mandatory under the Statement of Specific Accounting Principles (SSAP). In the context of SSAP, the focus is on enhancing transparency and consistency in financial reporting, especially for government entities. The requirement for disclosures is designed to provide relevant and sufficient information for users of the financial statements.

The applicability of optional private-sector guidance to internal service funds is not a required disclosure. This aspect primarily relates to the accounting practices that entities may choose to adopt voluntarily, rather than being mandated by SSAP. Consequently, it reflects a choice that entities can make based on their specific circumstances rather than a universal requirement.

In contrast, the other disclosures play a critical role in conveying essential financial information. The flow assumption for restricted resources is crucial for understanding how these resources are managed and allocated. The definition of cash and cash equivalents is fundamental because it sets the foundation for assessing liquidity and financial stability. Finally, a description of program revenues is significant since it provides insight into how resources are generated to fund various programs, thus helping stakeholders gauge the effectiveness and financial health of those programs.