ASC 958

GPTKB entity

Statements (18)
Predicate Object
gptkbp:instanceOf Accounting Standard Codification topic
gptkbp:alsoKnownAs gptkb:Not-for-Profit_Entities_(Topic_958)
gptkbp:appliesTo Not-for-profit entities
gptkbp:covers Endowments
Contributions received and made
Disclosure requirements for not-for-profits
Net asset classification
Presentation of financial statements
Revenue recognition for not-for-profits
gptkbp:focusesOn Financial reporting
https://www.w3.org/2000/01/rdf-schema#label ASC 958
gptkbp:issuedBy gptkb:Financial_Accounting_Standards_Board
gptkbp:partOf gptkb:FASB_Accounting_Standards_Codification
gptkbp:replacedBy gptkb:FAS_116
gptkb:FAS_117
gptkbp:usedIn gptkb:United_States
gptkbp:bfsParent gptkb:FASB
gptkbp:bfsLayer 6