Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
not-for-profit organizations
|
| gptkbp:codifiedIn |
ASC 958-605
|
| gptkbp:focusesOn |
accounting for contributions
|
| gptkbp:fullName |
Accounting for Contributions Received and Contributions Made
|
| https://www.w3.org/2000/01/rdf-schema#label |
FAS 116
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:relatedTo |
gptkb:FAS_117
|
| gptkbp:replacedBy |
APB Opinion No. 6
|
| gptkbp:requires |
classification of contributions as unrestricted, temporarily restricted, or permanently restricted
recognition of contributions as revenue when received distinction between conditional and unconditional contributions |
| gptkbp:startDate |
June 1993
|
| gptkbp:usedIn |
gptkb:United_States
|
| gptkbp:bfsParent |
gptkb:ASC_958
|
| gptkbp:bfsLayer |
7
|