Not-for-Profit Entities (Topic 958)
GPTKB entity
Statements (39)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
Not-for-profit organizations
|
| gptkbp:compatibleWith |
for-profit entities
governmental entities |
| gptkbp:country |
gptkb:United_States
|
| gptkbp:covers |
endowments
expense reporting cash flows contributions made contributions received financial statement presentation functional expenses investment return reporting liquidity and availability of resources net asset classification |
| gptkbp:effect |
annual financial statements issued for fiscal years beginning after December 15, 2017
|
| gptkbp:focusesOn |
financial reporting
disclosure requirements accounting principles |
| https://www.w3.org/2000/01/rdf-schema#label |
Not-for-Profit Entities (Topic 958)
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:publicLawNumber |
gptkb:ASC_958
|
| gptkbp:relatedTo |
gptkb:ASC_958
|
| gptkbp:replacedBy |
gptkb:FAS_116
gptkb:FAS_117 |
| gptkbp:requires |
disclosure of liquidity and availability of financial assets
classification of net assets as with donor restrictions or without donor restrictions disclosure of underwater endowment funds reporting of expenses by both function and nature statement of cash flows using either direct or indirect method |
| gptkbp:usedBy |
universities
foundations charitable organizations religious organizations healthcare organizations (not-for-profit) |
| gptkbp:bfsParent |
gptkb:ASC_958
|
| gptkbp:bfsLayer |
7
|