{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/225/958/#00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"225","topic_title":"Income Statement","subtopic":"225-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"225-958-00-1","para":"00-1","html":"
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Affiliate Superseded Maintenance Update 2017-19 (PDF) 11/15/2017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 (1st def.) Added Accounting Standards Update No. 2016-14 08/18/2016
Agent Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Bankruptcy Code Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Board-Designated Endowment Fund Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Board-Designated Endowment Fund Amended Accounting Standards Update No. 2016-14 08/18/2016
Chapter 11 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Contribution Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Contribution Amended Accounting Standards Update No. 2010-07 01/28/2010
Disposal Group Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Disposal Group Amended Accounting Standards Update No. 2014-08 04/10/2014
Donor-Imposed Restriction Superseded Maintenance Update 2017-19 (PDF) 11/15/2017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
Donor-Restricted Endowment Fund Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Donor-Restricted Endowment Fund Amended Accounting Standards Update No. 2016-14 08/18/2016
Donor-Restricted Support Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Donor-Restricted Support Added Accounting Standards Update No. 2016-14 08/18/2016
Endowment Fund Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Endowment Fund Amended Accounting Standards Update No. 2016-14 08/18/2016
Equity Transfer Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Equity Transfer Added Accounting Standards Update No. 2016-14 08/18/2016
Functional Expense Classification Superseded Maintenance Update 2017-19 (PDF) 11/15/2017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
Funds Functioning as Endowment Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Funds Functioning as Endowment Added Accounting Standards Update No. 2016-14 08/18/2016
Inherent Contribution Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Intermediary Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Lead Interest Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Natural Expense Classification Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Natural Expense Classification Added Accounting Standards Update No. 2016-14 08/18/2016
Net Assets Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Net Assets Added Accounting Standards Update No. 2016-14 08/18/2016
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
Not-for-Profit Entity Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Permanently Restricted Net Assets Superseded Accounting Standards Update No. 2016-14 08/18/2016
Programmatic Investing Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Programmatic Investing Added Accounting Standards Update No. 2016-14 08/18/2016
Reclassification Superseded Accounting Standards Update No. 2016-14 08/18/2016
Reclassification of Net Assets Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Reclassification of Net Assets Added Accounting Standards Update No. 2016-14 08/18/2016
Remainder Interest Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Restricted Support Superseded Accounting Standards Update No. 2016-14 08/18/2016
Spending Rate Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Split-Interest Agreement Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Stipulation Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Temporarily Restricted Net Assets Superseded Accounting Standards Update No. 2016-14 08/18/2016
Total Return Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Trustee Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Unrestricted Net Assets Superseded Accounting Standards Update No. 2016-14 08/18/2016
Unrestricted Support Superseded Accounting Standards Update No. 2016-14 08/18/2016
Variance Power Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
958-225-05-1 through 05-3
 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
958-225-05-2 Amended Maintenance Update 2017-06 (PDF) 04/07/2017
958-225-15-1 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
958-225-15-2 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
958-225-45-1 through 45-26
 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
958-225-45-1 Amended Maintenance Update 2017-06 (PDF) 04/07/2017
958-225-45-1 Amended Accounting Standards Update No. 2016-14 08/18/2016
958-225-45-3 through 45-8
 Amended Accounting Standards Update No. 2016-14 08/18/2016
958-225-45-8 Amended Accounting Standards Update No. 2016-01 01/05/2016
958-225-45-9 Amended Accounting Standards Update No. 2014-09 05/28/2014
958-225-45-10 through 45-14
 Amended Accounting Standards Update No. 2016-14 08/18/2016
958-225-45-11 Amended Accounting Standards Update No. 2017-07 03/10/2017
958-225-45-11 Amended Accounting Standards Update No. 2012-04 10/01/2012
958-225-45-14A Added Accounting Standards Update No. 2016-14 08/18/2016
958-225-45-14B Added Accounting Standards Update No. 2016-14 08/18/2016
958-225-45-17 Amended Accounting Standards Update No. 2016-14 08/18/2016
958-225-45-17A Added Accounting Standards Update No. 2016-14 08/18/2016
958-225-45-17B Added Accounting Standards Update No. 2016-14 08/18/2016
958-225-45-18 Amended Accounting Standards Update No. 2016-14 08/18/2016
958-225-45-18 through 45-26
 Added Accounting Standards Update No. 2016-01 01/05/2016
958-225-45-19 Superseded Accounting Standards Update No. 2016-14 08/18/2016
958-225-45-20 through 45-22
 Amended Accounting Standards Update No. 2016-14 08/18/2016
958-225-45-25 Amended Accounting Standards Update No. 2016-14 08/18/2016
958-225-50-1 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
958-225-50-1 Amended Accounting Standards Update No. 2016-14 08/18/2016
958-225-55-1 through 55-20
 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
958-225-55-2 Amended Accounting Standards Update No. 2016-14 08/18/2016
958-225-55-5 through 55-7
 Amended Accounting Standards Update No. 2016-14 08/18/2016
958-225-55-6 Amended Maintenance Update 2017-06 (PDF) 04/07/2017
958-225-55-6 Amended Accounting Standards Update No. 2015-01 01/09/2015
958-225-55-7 Amended Accounting Standards Update No. 2015-01 01/09/2015
958-225-55-7 Amended Accounting Standards Update No. 2014-08 04/10/2014
958-225-55-9 Amended Accounting Standards Update No. 2016-14 08/18/2016
958-225-55-12 through 55-15
 Amended Accounting Standards Update No. 2016-14 08/18/2016
958-225-55-16 through 55-20
 Added Accounting Standards Update No. 2016-14 08/18/2016
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAffiliate | Superseded | Maintenance Update 2017-19 | 11/15/2017 |\nAffiliate (1st def.) …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a05fbaab112e9513aaf410bb1dd68fdd38a680dc10149132aba37c34ddbcd7c","downloaded_from":"2026-09-09T23:10:58.039Z","last_downloaded_at":"2026-09-09T23:10:58.039Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478226","source_sha256":"32cb15694f7183972f012dd3e49e06922bf9f2ed4e67b98e2bdd1c33a6e08de1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e81096ce1917415442c35f52d9fdcdfeb5682107ed1a5bbc15381a2a2ddc2d2b","downloaded_from":"2026-09-09T23:10:58.039Z","last_downloaded_at":"2026-09-09T23:10:58.039Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478226","source_sha256":"32cb15694f7183972f012dd3e49e06922bf9f2ed4e67b98e2bdd1c33a6e08de1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfd34708856845f6c01ac23206df1065e05b348ce956023f82813191d6aad418","downloaded_from":"2026-09-09T23:10:58.039Z","last_downloaded_at":"2026-09-09T23:10:58.039Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478226","source_sha256":"32cb15694f7183972f012dd3e49e06922bf9f2ed4e67b98e2bdd1c33a6e08de1"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfd34708856845f6c01ac23206df1065e05b348ce956023f82813191d6aad418","downloaded_from":"2026-09-09T23:10:58.039Z","last_downloaded_at":"2026-09-09T23:10:58.039Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478226","source_sha256":"32cb15694f7183972f012dd3e49e06922bf9f2ed4e67b98e2bdd1c33a6e08de1"}}