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The following table identifies the changes made to this Subtopic
Paragraph Action Accounting Standards Update Date
Affiliate Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Affiliate Added Accounting Standards Update No. 2013-06 04/19/2013
Contribution Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Contribution Amended Accounting Standards Update No. 2010-07 01/28/2010
Donor-Imposed Restriction Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Donor-Imposed Restriction Added Accounting Standards Update No. 2016-14 08/18/2016
Equity Transfer Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Functional Expense Classification Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Functional Expense Classification Added Accounting Standards Update No. 2016-14 08/18/2016
Inherent Contribution Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Inherent Contribution Added Accounting Standards Update No. 2010-07 01/28/2010
Net Assets with Donor Restrictions Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Net Assets with Donor Restrictions Added Accounting Standards Update No. 2016-14 08/18/2016
Net Assets without Donor Restrictions Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Net Assets without Donor Restrictions Added Accounting Standards Update No. 2016-14 08/18/2016
Performance Indicator Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
954-225-05-1 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
954-225-15-1 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
954-225-15-2 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
954-225-45-1 through 45-10
 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
954-225-45-2 Amended Accounting Standards Update No. 2016-19 12/14/2016
954-225-45-2 Amended Accounting Standards Update No. 2016-14 08/18/2016
954-225-45-2 Amended Accounting Standards Update No. 2013-06 04/19/2013
954-225-45-2A Added Accounting Standards Update No. 2013-06 04/19/2013
954-225-45-3 Amended Accounting Standards Update No. 2016-14 08/18/2016
954-225-45-4 Amended Accounting Standards Update No. 2016-14 08/18/2016
954-225-45-4 Amended Accounting Standards Update No. 2014-09 05/28/2014
954-225-45-5 Amended Accounting Standards Update No. 2014-09 05/28/2014
954-225-45-6 through 45-9
 Amended Accounting Standards Update No. 2016-14 08/18/2016
954-225-45-7 Amended Accounting Standards Update No. 2017-12 08/28/2017
954-225-45-7 Amended Accounting Standards Update No. 2016-19 12/14/2016
954-225-45-7 Amended Accounting Standards Update No. 2016-01 01/05/2016
954-225-45-7 Amended Accounting Standards Update No. 2015-01 01/09/2015
954-225-45-7 Amended Accounting Standards Update No. 2010-07 01/28/2010
954-225-45-8 Amended Accounting Standards Update No. 2016-13 06/16/2016
954-225-45-8 through 45-10
 Added Accounting Standards Update No. 2016-01 01/05/2016
954-225-50-1 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
954-225-50-2 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
954-225-55-1 through 55-6
 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
954-225-55-1 Superseded Accounting Standards Update No. 2016-14 08/18/2016
954-225-55-2 through 55-5
 Added Accounting Standards Update No. 2016-01 01/05/2016
954-225-55-5 Amended Accounting Standards Update No. 2016-14 08/18/2016
954-225-55-6 Added Accounting Standards Update No. 2016-14 08/18/2016
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