Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
not-for-profit organizations
|
| gptkbp:classificationOfNetAssets |
unrestricted
permanently restricted temporarily restricted |
| gptkbp:fullName |
Financial Accounting Standards No. 117
|
| https://www.w3.org/2000/01/rdf-schema#label |
FAS 117
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:purpose |
to establish standards for external financial statements for not-for-profit organizations
|
| gptkbp:replacedBy |
ASU 2016-14
partially by ASU 2016-14 |
| gptkbp:requires |
classification of net assets
statement of activities statement of cash flows statement of financial position |
| gptkbp:startDate |
December 1993
|
| gptkbp:bfsParent |
gptkb:ASC_958
|
| gptkbp:bfsLayer |
7
|