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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Affiliate Superseded Maintenance Update 2017-19 (PDF) 11/15/2017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 (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Agent Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Bankruptcy Code Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Board-Designated Endowment Fund Superseded Maintenance Update 2017-19 (PDF) 11/15/2017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Chapter 11 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Contribution Superseded Maintenance Update 2017-19 (PDF) 11/15/2017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Disposal Group Superseded Maintenance Update 2017-19 (PDF) 11/15/2017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Donor-Imposed Restriction Superseded Maintenance Update 2017-19 (PDF) 11/15/2017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Donor-Restricted Endowment Fund Superseded Maintenance Update 2017-19 (PDF) 11/15/2017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Donor-Restricted Support Superseded Maintenance Update 2017-19 (PDF) 11/15/2017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Endowment Fund Superseded Maintenance Update 2017-19 (PDF) 11/15/2017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Equity Transfer Superseded Maintenance Update 2017-19 (PDF) 11/15/2017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Functional Expense Classification Superseded Maintenance Update 2017-19 (PDF) 11/15/2017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Funds Functioning as Endowment Superseded Maintenance Update 2017-19 (PDF) 11/15/2017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Inherent Contribution Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Intermediary Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Lead Interest Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Natural Expense Classification Superseded Maintenance Update 2017-19 (PDF) 11/15/2017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
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The subtopic contains no remaining substantive guidance; its former content on presenting a not-for-profit entity's statement of activities was relocated as part of the Codification's reorganization of not-for-profit presentation guidance.","key_points":["Every paragraph of ASC 225-958 (05-1 through 05-3, 15-1 through 15-2, 45-1 through 45-26, 50-1, and 55-1 through 55-20) is designated 'Paragraph superseded by Maintenance Update 2017-19.'","No recognition, measurement, presentation, or disclosure requirement remains in effect under this subtopic.","Not-for-profit statement of activities presentation guidance now resides in Topic 958, principally ASC 958-205 and ASC 958-225.","Topic 225 as a whole has been largely superseded in favor of Topic 220 (Income Statement-Reporting Comprehensive Income), so older cross-references to 225-958 should be updated."],"categories":["Not-for-profit","Presentation","Financial statement presentation","Transition and effective dates"],"audience_level":"introductory","student_note":"Do not cite ASC 225-958 for any live rule-it is entirely superseded; look instead to ASC 958-205 and 958-225 for not-for-profit statement of activities presentation. 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