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Select a section below and enter your search term, or to search all click ASU 2016-14—Not-for-profit entities (Topic 958): Presentation of financial statements of Not-for-Profit Entities
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Copyright © 2016 by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation. Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government.
|
Paragraph |
Action |
Accounting Standards Update |
Date |
Board-Designated Endowment Fund |
Added |
2016-14 |
08/18/2016 |
Contribution |
Added |
2016-14 |
08/18/2016 |
Donor-Imposed Restriction |
Added |
2016-14 |
08/18/2016 |
Donor- Restricted Endowment Fund |
Added |
2016-14 |
08/18/2016 |
Endowment Fund |
Added |
2016-14 |
08/18/2016 |
Funds Functioning as Endowment |
Added |
2016-14 |
08/18/2016 |
Inherent Contribution |
Added |
2016-14 |
08/18/2016 |
Net Assets |
Added |
2016-14 |
08/18/2016 |
Net Assets with Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Net Assets without Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
230-10-45-14 |
Amended |
2016-14 |
08/18/2016 |
230-10-45-17 |
Amended |
2016-14 |
08/18/2016 |
230-10-45-29 |
Amended |
2016-14 |
08/18/2016 |
230-10-45-30 |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
321-10-50-2A |
Added |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
810-10-55-4C |
Amended |
2016-14 |
08/18/2016 |
810-10-55-4E |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
815-10-50-4G |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
825-10-15-7 |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
954-205-45-8 |
Superseded |
2016-14 |
08/18/2016 |
954-205-45-9 |
Superseded |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Donor-Imposed Restriction |
Added |
2016-14 |
08/18/2016 |
Net Assets without Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Unrestricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
954-210-45-2 |
Amended |
2016-14 |
08/18/2016 |
954-210-45-4 |
Amended |
2016-14 |
08/18/2016 |
954-210-50-1 |
Superseded |
2016-14 |
08/18/2016 |
954-210-50-2 |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Donor-Imposed Restriction |
Added |
2016-14 |
08/18/2016 |
Functional Expense Classification |
Added |
2016-14 |
08/18/2016 |
Net Assets with Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Net Assets without Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
954-225-45-2 |
Amended |
2016-14 |
08/18/2016 |
954-225-45-3 |
Amended |
2016-14 |
08/18/2016 |
954-225-45-4 |
Amended |
2016-14 |
08/18/2016 |
954-225-45-6 through 45-9 |
Amended |
2016-14 |
08/18/2016 |
954-225-55-1 |
Superseded |
2016-14 |
08/18/2016 |
954-225-55-5 |
Amended |
2016-14 |
08/18/2016 |
954-225-55-6 |
Added |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Donor-Imposed Restriction |
Added |
2016-14 |
08/18/2016 |
954-305-45-1 |
Amended |
2016-14 |
08/18/2016 |
954-305-45-3 |
Amended |
2016-14 |
08/18/2016 |
954-305-45-4 |
Superseded |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Donor-Imposed Restriction |
Added |
2016-14 |
08/18/2016 |
Net Assets without Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
954-320-45-1 |
Amended |
2016-14 |
08/18/2016 |
954-320-45-2 |
Amended |
2016-14 |
08/18/2016 |
954-320-55-4 |
Amended |
2016-14 |
08/18/2016 |
954-320-55-5 |
Added |
2016-14 |
08/18/2016 |
954-320-55-5 |
Superseded |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
954-805-45-2 |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Economic Interest |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
958-10-65-1 |
Added |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Donor-Imposed Restriction |
Added |
2016-14 |
08/18/2016 |
Economic Interest |
Amended |
2016-14 |
08/18/2016 |
Equity Transfer |
Added |
2016-14 |
08/18/2016 |
Net Assets with Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Net Assets without Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Performance Indicator |
Added |
2016-14 |
08/18/2016 |
Temporarily Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Unrestricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
958-20-45-1 |
Amended |
2016-14 |
08/18/2016 |
958-20-55-2B |
Added |
2016-14 |
08/18/2016 |
958-20-55-5 |
Amended |
2016-14 |
08/18/2016 |
958-20-55-6 |
Amended |
2016-14 |
08/18/2016 |
958-20-55-10 through 55-13 |
Amended |
2016-14 |
08/18/2016 |
958-20-55-16 |
Amended |
2016-14 |
08/18/2016 |
958-20-55-17 |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Board- Designated Endowment Fund |
Amended |
2016-14 |
08/18/2016 |
Board- Designated Net Assets |
Added |
2016-14 |
08/18/2016 |
Donor- Imposed Restriction |
Added |
2016-14 |
08/18/2016 |
Donor- Restricted Endowment Fund |
Added |
2016-14 |
08/18/2016 |
Donor- Restricted Support |
Added |
2016-14 |
08/18/2016 |
Endowment Fund |
Amended |
2016-14 |
08/18/2016 |
Funds Functioning as Endowment |
Added |
2016-14 |
08/18/2016 |
Net Assets |
Added |
2016-14 |
08/18/2016 |
Net Assets with Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Net Assets without Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Permanent Endowment |
Superseded |
2016-14 |
08/18/2016 |
Permanently Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Reclassification of Net Assets |
Added |
2016-14 |
08/18/2016 |
Restricted Support |
Superseded |
2016-14 |
08/18/2016 |
Temporarily Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Temporary Restriction |
Superseded |
2016-14 |
08/18/2016 |
Unrestricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Unrestricted Support |
Superseded |
2016-14 |
08/18/2016 |
958-30-45-1 through 45-5 |
Amended |
2016-14 |
08/18/2016 |
958-30-45-7 |
Amended |
2016-14 |
08/18/2016 |
958-30-50-2 |
Amended |
2016-14 |
08/18/2016 |
958-30-50-3 |
Amended |
2016-14 |
08/18/2016 |
958-30-55-4 |
Amended |
2016-14 |
08/18/2016 |
958-30-55-5 |
Superseded |
2016-14 |
08/18/2016 |
958-30-55-30 |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Board-Designated Endowment Fund |
Amended |
2016-14 |
08/18/2016 |
Contributions Receivable |
Added |
2016-14 |
08/18/2016 |
Donor-Imposed Restriction |
Amended |
2016-14 |
08/18/2016 |
Donor- Restricted Endowment Fund |
Amended |
2016-14 |
08/18/2016 |
Donor- Restricted Support |
Added |
2016-14 |
08/18/2016 |
Endowment Fund |
Amended |
2016-14 |
08/18/2016 |
Functional Classification |
Superseded |
2016-14 |
08/18/2016 |
Functional Expense Classification |
Added |
2016-14 |
08/18/2016 |
Funds Functioning as Endowment |
Amended |
2016-14 |
08/18/2016 |
Management and General Activities |
Amended |
2016-14 |
08/18/2016 |
Natural Expense Classification |
Amended |
2016-14 |
08/18/2016 |
Net Assets |
Amended |
2016-14 |
08/18/2016 |
Net Assets with Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Net Assets without Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Permanent Endowment |
Superseded |
2016-14 |
08/18/2016 |
Permanent Restriction |
Superseded |
2016-14 |
08/18/2016 |
Permanently Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Quasi-endowment Funds |
Superseded |
2016-14 |
08/18/2016 |
Reclassification |
Superseded |
2016-14 |
08/18/2016 |
Reclassification of Net Assets |
Added |
2016-14 |
08/18/2016 |
Restricted Support |
Superseded |
2016-14 |
08/18/2016 |
Stipulation |
Superseded |
2016-14 |
08/18/2016 |
Temporarily Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Underwater Endowment Fund |
Added |
2016-14 |
08/18/2016 |
Unrestricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Unrestricted Support |
Superseded |
2016-14 |
08/18/2016 |
Voluntary Health and Welfare Entity |
Superseded |
2016-14 |
08/18/2016 |
958-205-05-5 through 05-6A |
Amended |
2016-14 |
08/18/2016 |
958-205-05-6B |
Added |
2016-14 |
08/18/2016 |
958-205-05-8 through 05-10 |
Amended |
2016-14 |
08/18/2016 |
958-205-45-2 |
Amended |
2016-14 |
08/18/2016 |
958-205-45-4 through 45-6 |
Amended |
2016-14 |
08/18/2016 |
958-205-45-9 through 45-13 |
Amended |
2016-14 |
08/18/2016 |
958-205-45-13A through 45-13J |
Added |
2016-14 |
08/18/2016 |
958-205-45-14 through 45-19 |
Superseded |
2016-14 |
08/18/2016 |
958-205-45-21 through 45-35 |
Superseded |
2016-14 |
08/18/2016 |
958-205-50-1A |
Amended |
2016-14 |
08/18/2016 |
958-205-50-1B |
Amended |
2016-14 |
08/18/2016 |
958-205-50-1C |
Added |
2016-14 |
08/18/2016 |
958-205-50-2 |
Amended |
2016-14 |
08/18/2016 |
958-205-50-2A |
Amended |
2016-14 |
08/18/2016 |
958-205-50-4 |
Amended |
2016-14 |
08/18/2016 |
958-205-55-1 through 55-2 |
Amended |
2016-14 |
08/18/2016 |
958-205-55-5 through 55-7 |
Amended |
2016-14 |
08/18/2016 |
958-205-55-9 through 55-21 |
Amended |
2016-14 |
08/18/2016 |
958-205-55-22 through 55-30 |
Superseded |
2016-14 |
08/18/2016 |
958-205-55-31 |
Amended |
2016-14 |
08/18/2016 |
958-205-55-32 |
Amended |
2016-14 |
08/18/2016 |
958-205-55-33 through 55-35 |
Superseded |
2016-14 |
08/18/2016 |
958-205-55-36 through 55-39 |
Amended |
2016-14 |
08/18/2016 |
958-205-55-40 |
Superseded |
2016-14 |
08/18/2016 |
958-205-55-41 |
Amended |
2016-14 |
08/18/2016 |
958-205-55-42 through 55-46 |
Superseded |
2016-14 |
08/18/2016 |
958-205-55-47 through 55-52 |
Amended |
2016-14 |
08/18/2016 |
958-205-55-53 |
Superseded |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Board- Designated |
Amended |
2016-14 |
08/18/2016 |
Endowment Fund |
|||
Board- Designated Net Assets |
Added |
2016-14 |
08/18/2016 |
Designated Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Donor-Imposed Restriction |
Amended |
2016-14 |
08/18/2016 |
Donor- Restricted Endowment Fund |
Added |
2016-14 |
08/18/2016 |
Endowment Fund |
Amended |
2016-14 |
08/18/2016 |
Funds Functioning as Endowment |
Added |
2016-14 |
08/18/2016 |
Net Assets |
Added |
2016-14 |
08/18/2016 |
Net Assets with Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Net Assets without Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Permanent Endowment |
Superseded |
2016-14 |
08/18/2016 |
Permanently Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Temporarily Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Temporary Restriction |
Superseded |
2016-14 |
08/18/2016 |
Term Endowment |
Added |
2016-14 |
08/18/2016 |
Unrestricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
958-210-45-1 |
Amended |
2016-14 |
08/18/2016 |
958-210-45-4 |
Amended |
2016-14 |
08/18/2016 |
958-210-45-5A |
Added |
2016-14 |
08/18/2016 |
958-210-45-6 through 45-11 |
Amended |
2016-14 |
08/18/2016 |
958-210-45-12 |
Superseded |
2016-14 |
08/18/2016 |
958-210-50-1 through 50-3 |
Amended |
2016-14 |
08/18/2016 |
958-210-50-1A |
Added |
2016-14 |
08/18/2016 |
958-210-55-2 through 55-4 |
Amended |
2016-14 |
08/18/2016 |
958-210-55-5 through 55-8 |
Added |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Affiliate (1st def.) |
Added |
2016-14 |
08/18/2016 |
Board-Designated Endowment Fund |
Amended |
2016-14 |
08/18/2016 |
Donor-Imposed Restriction |
Added |
2016-14 |
08/18/2016 |
Donor- Restricted Endowment Fund |
Amended |
2016-14 |
08/18/2016 |
Donor- Restricted Support |
Added |
2016-14 |
08/18/2016 |
Endowment Fund |
Amended |
2016-14 |
08/18/2016 |
Equity Transfer |
Added |
2016-14 |
08/18/2016 |
Functional Expense Classification |
Added |
2016-14 |
08/18/2016 |
Funds Functioning as Endowment |
Added |
2016-14 |
08/18/2016 |
Natural Expense Classification |
Added |
2016-14 |
08/18/2016 |
Net Assets |
Added |
2016-14 |
08/18/2016 |
Net Assets with Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Net Assets without Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Permanently Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Programmatic Investing |
Added |
2016-14 |
08/18/2016 |
Reclassification |
Superseded |
2016-14 |
08/18/2016 |
Reclassification of Net Assets |
Added |
2016-14 |
08/18/2016 |
Restricted Support |
Superseded |
2016-14 |
08/18/2016 |
Temporarily Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Unrestricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Unrestricted Support |
Superseded |
2016-14 |
08/18/2016 |
958-225-45-1 |
Amended |
2016-14 |
08/18/2016 |
958-225-45-3 through 45-8 |
Amended |
2016-14 |
08/18/2016 |
958-225-45-10 through 45-14 |
Amended |
2016-14 |
08/18/2016 |
958-225-45-14A |
Added |
2016-14 |
08/18/2016 |
958-225-45-14B |
Added |
2016-14 |
08/18/2016 |
958-225-45-17 |
Amended |
2016-14 |
08/18/2016 |
958-225-45-17A |
Added |
2016-14 |
08/18/2016 |
958-225-45-17B |
Added |
2016-14 |
08/18/2016 |
958-225-45-18 |
Amended |
2016-14 |
08/18/2016 |
958-225-45-19 |
Superseded |
2016-14 |
08/18/2016 |
958-225-45-20 through 45-22 |
Amended |
2016-14 |
08/18/2016 |
958-225-45-25 |
Amended |
2016-14 |
08/18/2016 |
958-225-50-1 |
Amended |
2016-14 |
08/18/2016 |
958-225-55-2 |
Amended |
2016-14 |
08/18/2016 |
958-225-55-5 through 55-7 |
Amended |
2016-14 |
08/18/2016 |
958-225-55-9 |
Amended |
2016-14 |
08/18/2016 |
958-225-55-12 through 55-15 |
Amended |
2016-14 |
08/18/2016 |
958-225-55-16 through 55-20 |
Added |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Donor-Imposed Restriction |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Donor-Imposed Restriction |
Added |
2016-14 |
08/18/2016 |
Net Assets |
Amended |
2016-14 |
08/18/2016 |
Net Assets with Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Net Assets without Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Permanently Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Temporarily Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Unrestricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
958-310-45-2 |
Amended |
2016-14 |
08/18/2016 |
958-310-45-3 |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Board-Designated Endowment Fund |
Amended |
2016-14 |
08/18/2016 |
Donor-Imposed Restriction |
Added |
2016-14 |
08/18/2016 |
Donor- Restricted Endowment Fund |
Amended |
2016-14 |
08/18/2016 |
Endowment Fund |
Amended |
2016-14 |
08/18/2016 |
Funds Functioning as Endowment |
Added |
2016-14 |
08/18/2016 |
Net Assets |
Amended |
2016-14 |
08/18/2016 |
Net Assets with Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Net Assets without Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Permanently Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Programmatic Investing |
Added |
2016-14 |
08/18/2016 |
Temporarily Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Unrestricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
958-320-45-1 |
Amended |
2016-14 |
08/18/2016 |
958-320-45-2 |
Superseded |
2016-14 |
08/18/2016 |
958-320-45-3 through 45-5 |
Amended |
2016-14 |
08/18/2016 |
958-320-45-8 |
Amended |
2016-14 |
08/18/2016 |
958-320-50-1 |
Superseded |
2016-14 |
08/18/2016 |
958-320-55-4 |
Amended |
2016-14 |
08/18/2016 |
958-320-55-5 |
Superseded |
2016-14 |
08/18/2016 |
958-320-55-6 through 55-8 |
Amended |
2016-14 |
08/18/2016 |
958-320-55-9 |
Superseded |
2016-14 |
08/18/2016 |
958-320-55-10 |
Superseded |
2016-14 |
08/18/2016 |
958-320-55-11 |
Added |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Donor- Imposed Restriction |
Added |
2016-14 |
08/18/2016 |
Net Assets |
Amended |
2016-14 |
08/18/2016 |
Net Assets with Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Net Assets without Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Permanently Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Temporarily Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Unrestricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
958-321-50-2 |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
958-325-45-2 |
Superseded |
2016-14 |
08/18/2016 |
958-325-50-6 |
Superseded |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Donor-Imposed Restriction |
Amended |
2016-14 |
08/18/2016 |
Donor- Restricted Support |
Added |
2016-14 |
08/18/2016 |
Net Assets with Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Net Assets without Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Reclassification |
Superseded |
2016-14 |
08/18/2016 |
Reclassification of Net Assets |
Added |
2016-14 |
08/18/2016 |
Restricted Support |
Superseded |
2016-14 |
08/18/2016 |
Temporarily Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Unrestricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Unrestricted Support |
Superseded |
2016-14 |
08/18/2016 |
958-360-35-8 |
Amended |
2016-14 |
08/18/2016 |
958-360-40-1 |
Superseded |
2016-14 |
08/18/2016 |
958-360-45-1 |
Amended |
2016-14 |
08/18/2016 |
958-360-45-1A |
Added |
2016-14 |
08/18/2016 |
958-360-45-2 |
Superseded |
2016-14 |
08/18/2016 |
958-360-45-6 |
Amended |
2016-14 |
08/18/2016 |
958-360-45-7 |
Added |
2016-14 |
08/18/2016 |
958-360-50-1 |
Amended |
2016-14 |
08/18/2016 |
958-360-55-2 |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Functional Classification |
Superseded |
2016-14 |
08/18/2016 |
Functional Expense Classification |
Added |
2016-14 |
08/18/2016 |
958-405-45-1 |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Donor-Imposed Restriction |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Board - Designated Endowment Fund |
Amended |
2016-14 |
08/18/2016 |
Contributions Receivable |
Added |
2016-14 |
08/18/2016 |
Donor-Imposed Restriction |
Amended |
2016-14 |
08/18/2016 |
Donor- Restricted Endowment Fund |
Added |
2016-14 |
08/18/2016 |
Donor- Restricted Support |
Added |
2016-14 |
08/18/2016 |
Endowment Fund |
Amended |
2016-14 |
08/18/2016 |
Funds Functioning as Endowment |
Added |
2016-14 |
08/18/2016 |
Net Assets |
Added |
2016-14 |
08/18/2016 |
Net Assets with Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Net Assets without Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Permanent Endowment |
Superseded |
2016-14 |
08/18/2016 |
Permanent Restriction |
Superseded |
2016-14 |
08/18/2016 |
Permanently Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Reclassification |
Superseded |
2016-14 |
08/18/2016 |
Reclassification of Net Assets |
Added |
2016-14 |
08/18/2016 |
Restricted Support |
Superseded |
2016-14 |
08/18/2016 |
Temporarily Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Unrestricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Unrestricted Support |
Superseded |
2016-14 |
08/18/2016 |
958-605-25-23 |
Amended |
2016-14 |
08/18/2016 |
958-605-25-24 |
Amended |
2016-14 |
08/18/2016 |
958-605-45-1 |
Amended |
2016-14 |
08/18/2016 |
958-605-45-3 through 45-8 |
Amended |
2016-14 |
08/18/2016 |
958-605-50-2 |
Amended |
2016-14 |
08/18/2016 |
958-605-50-3 |
Superseded |
2016-14 |
08/18/2016 |
958-605-55-21 through 55-24 |
Amended |
2016-14 |
08/18/2016 |
958-605-55-34 |
Amended |
2016-14 |
08/18/2016 |
958-605-55-37 |
Amended |
2016-14 |
08/18/2016 |
958-605-55-38 |
Amended |
2016-14 |
08/18/2016 |
958-605-55-48 |
Amended |
2016-14 |
08/18/2016 |
958-605-55-85 through 55-87 |
Amended |
2016-14 |
08/18/2016 |
958-605-55-98 |
Amended |
2016-14 |
08/18/2016 |
958-605-55-100 |
Amended |
2016-14 |
08/18/2016 |
958-605-55-105 |
Amended |
2016-14 |
08/18/2016 |
958-605-55-107 |
Amended |
2016-14 |
08/18/2016 |
958-605-55-110 |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Donor-Imposed Restriction |
Added |
2016-14 |
08/18/2016 |
Functional Classification |
Superseded |
2016-14 |
08/18/2016 |
Functional Expense Classification |
Added |
2016-14 |
08/18/2016 |
Net Assets without Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Unrestricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
958-715-25-1 |
Amended |
2016-14 |
08/18/2016 |
958-715-35-1 through 35-5 |
Amended |
2016-14 |
08/18/2016 |
958-715-45-1 |
Amended |
2016-14 |
08/18/2016 |
958-715-45-2 |
Amended |
2016-14 |
08/18/2016 |
958-715-50-1 |
Amended |
2016-14 |
08/18/2016 |
958-715-55-4 through 55-8 |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Functional Classification |
Superseded |
2016-14 |
08/18/2016 |
Functional Expense Classification |
Added |
2016-14 |
08/18/2016 |
Management and General Activities |
Amended |
2016-14 |
08/18/2016 |
Natural Expense Classification |
Amended |
2016-14 |
08/18/2016 |
958-720-45-1 through 45-3 |
Amended |
2016-14 |
08/18/2016 |
958-720-45-2A |
Added |
2016-14 |
08/18/2016 |
958-720-45-7 |
Amended |
2016-14 |
08/18/2016 |
958-720-45-8 |
Amended |
2016-14 |
08/18/2016 |
958-720-45-15 |
Amended |
2016-14 |
08/18/2016 |
958-720-45-16 |
Superseded |
2016-14 |
08/18/2016 |
958-720-50-1 |
Amended |
2016-14 |
08/18/2016 |
958-720-55-166 |
Amended |
2016-14 |
08/18/2016 |
958-720-55-169 |
Amended |
2016-14 |
08/18/2016 |
958-720-55-171 through 55-176 |
Added |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Donor-Imposed Restriction |
Amended |
2016-14 |
08/18/2016 |
Donor- Restricted Support |
Added |
2016-14 |
08/18/2016 |
Net Assets with Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Net Assets without Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Permanently Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Reclassification |
Superseded |
2016-14 |
08/18/2016 |
Reclassification of Net Assets |
Added |
2016-14 |
08/18/2016 |
Temporarily Restricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
Unrestricted Net Assets |
Superseded |
2016-14 |
08/18/2016 |
958-805-25-27 |
Amended |
2016-14 |
08/18/2016 |
958-805-45-6 |
Amended |
2016-14 |
08/18/2016 |
958-805-45-7 |
Amended |
2016-14 |
08/18/2016 |
958-805-45-10 |
Amended |
2016-14 |
08/18/2016 |
958-805-50-3 |
Amended |
2016-14 |
08/18/2016 |
958-805-50-8 |
Amended |
2016-14 |
08/18/2016 |
958-805-55-36 through 55-38 |
Amended |
2016-14 |
08/18/2016 |
958-805-55-60 |
Amended |
2016-14 |
08/18/2016 |
958-805-55-64 through 55-67 |
Amended |
2016-14 |
08/18/2016 |
Paragraph |
Action |
Accounting Standards Update |
Date |
Donor-Imposed Restriction |
Amended |
2016-14 |
08/18/2016 |
Economic Interest |
Amended |
2016-14 |
08/18/2016 |
Net Assets with Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
Net Assets without Donor Restrictions |
Added |
2016-14 |
08/18/2016 |
958-810-50-5 |
Amended |
2016-14 |
08/18/2016 |
958-810-55-18 |
Amended |
2016-14 |
08/18/2016 |
958-810-55-19 |
Amended |
2016-14 |
08/18/2016 |
968-810-55-21 through 55-25 |
Amended |
2016-14 |
08/18/2016 |
Copyright #year# by Financial Accounting Foundation, Norwalk, Connecticut.
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